TaxTMI 
TaxTMI 
TaxTMI 
West Bengal Authority for Advance Ruling Regulations, 2018
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....Nothing in these regulations shall restrict the power of the Authority to regulate its own procedures in conformity with the provisions of the Act, rules and notifications issued thereunder. Regulation 2: Definitions In these regulations, unless the context otherwise requires,- (a) "authorized representative", - (i) in relation to an applicant, means an authorized representative as referred to in section 98 and section 116 of the Act; (ii) in relation to the Commissioner, means a person authorized in writing by the Commissioner to act as an authorized representative; (b) "authorized officer" means an officer authorized by the Commissioner of State Tax for exercising such powers and performing such functions as ma....
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....rvice of notices or other processes on the applicant and obtain necessary orders of the Authority in case of defective service; (h) requisition records from the custody of any person upon orders of the Authority; (i) return original records to the person from whose custody they were requisitioned; (j) grant to the applicant certified copies of the orders / advance rulings; (k) preserve records of every application and other materials for a period of five years from the date of disposal of the application and to weed out / destroy the same thereafter unless otherwise directed by the Authority; and (l) discharge any other function as may be assigned by the Authority by any special or general order. Regulation 4: Signing of notices etc. ....
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....rculars. (vi) The application shall be accompanied by evidence that the person who has signed the application and other documents is authorised / competent to sign under the rules and circulars. (v) Every application shall be on legal size paper and should be neatly and legibly printed, leaving a left margin of 5 cm and only on one side of a page in double-line spacing. Other matters accompanying the application, including annexure, statements and documents, shall be legible and prepared in similar manner as far as possible. (vi) An application under sub-regulation (i) shall be deemed to have been filed on the date on which hard-copy of the application transmitted electronically through the Common Portal is received in the office of the ....
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....e thereon and a serial number allotted thereto. (v) In case the deficiency/defect is not removed or made good within the time granted under sub- regulation (3) the application shall be placed before the Authority for appropriate orders. (vi) On allotment of serial number to an application under sub-regulation (iv) a copy of the application shall be forwarded to the concerned officer for furnishing relevant records with comments, if any. (vii) On receipt of the relevant records/comments from the concerned officer or after expiry of two weeks or such further time as may be allowed by the Authority, the application shall be placed before the Authority for passing advance ruling in terms of sub-section 4 of section 98 of the West Bengal Good....
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....serve the pronouncement. The ruling so reserved shall be pronounced in the open room under intimation to both the applicant and the concerned officer within a period not exceeding ninety days from the date of filing the application as provided under sub-section (6) of section 98 of the Act, and a copy of the order shall be served upon them. However, if one of the members appointed under section 96 of the Act is on leave or cannot participate for the time being in the functioning of the Authority for any compelling reason, such period of absence shall be excluded while computing the limitation under sub-section (6) of section 98 of the Act. (xiv) The Authority shall consist of both the members appointed under section 96 of the Act for the p....