Procedure on receipt of application

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....s: Provided that such records shall, as soon as possible, be returned to the assessing authority or such State Government concerned, as the case may be]. (2) The Authority shall adjudicate and decide upon the appeal filed against an order of the 2[highest appellate authority]. (3) The Authority, after examining the appeal and the records called for, by order, either allow or reject the appea....

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....hority concerned and to call upon it to furnish the relevant records: PROVIDED that such records shall, as soon as possible, be returned to the assessing authority.". 2. Substituted vide Central Sales Tax (Amendment) Act, 2005 [Indian Parliament Act, No. 3 of 2006], Gazette on 17.01.2006 for the words "assessing authority". 3. Substituted vide Finance Act, 2003 for "PROVIDED that no appeal shal....