Section 101B. Appeal to National Appellate Authority.
(1) Where, in respect of the questions referred to in
sub-section (2) of section 97, conflicting Advance Rulings are given by the
Appellate Authorities of two or more States or Union territories or both under
sub-section (1) or sub-section (3) of section 101, any officer authorised by
the Commissioner or an applicant, being distinct person referred to in section
25 aggrieved by such Advance Ruling, may prefer an appeal to National Appellate
Authority:
Provided that the officer shall be from the States in
which such Advance Rulings have been given.
(2) Every appeal under this section shall be filed
within a period of thirty days from the date on which the ruling sought to be
appealed against is communicated to the applicants, concerned officers and
jurisdictional officers:
Provided that the officer authorised by the
Commissioner may file appeal within a period of ninety days from the date on
which the ruling sought to be appealed against is communicated to the concerned
officer or the jurisdictional officer:
Provided further that the National Appellate Authority
may, if it is satisfied that the appellant was prevented by a sufficient cause
from presenting the appeal within the said period of thirty days, or as the
case may be, ninety days, allow such appeal to be presented within a further
period not exceeding thirty days.
Explanation .- For removal of doubts, it is clarified
that the period of thirty days or as the case may be, ninety days shall be
counted from the date of communication of the last of the conflicting rulings
sought to be appealed against.
(3) Every appeal under this section shall be in such
form, accompanied by such fee and verified in such manner as may be
prescribed.]
