https://www.taxtmi.com/article/detailed?id=1727 The Act requires the Conciliation Officer to report failures to the appropriate government, which may refer disputes for adjudication but must not assume tribunal functions; its role is administrative, limited to determining whether a dispute is prima facie frivolous, and it must record reasons when declining reference, avoiding extraneous or adjudicatory determinations. en-us Fri, 18 May 2012 19:37:30 +0530 Fri, 18 May 2012 19:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1727 The Act requires the Conciliation Officer to report failures to the appropriate government, which may refer disputes for adjudication but must not assume tribunal functions; its role is administrative, limited to determining whether a dispute is prima facie frivolous, and it must record reasons when declining reference, avoiding extraneous or adjudicatory determinations. Articles Other Topics Fri, 18 May 2012 19:37:30 +0530 https://www.taxtmi.com/article/detailed?id=1727