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REGISTERED No. D(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 247] NEW DELHI, WEDNESDAY, SEPTEMBER 3, 1975/BHADRA 13, 1897

Separate paging is given to this Part in order that it may be filed as a separate compilation

MINISTRY OF COMMERCE

NOTIFICATION

New Delhi, the 3rd September 1975

G.S.R. 482(E).—The following draft of the Textiles Committee (Appeal) Rules, 1975, which tine Central Government proposes to make, in exercise of the powers conferred by section 22 of the Textiles Committee Act, 1963 (41 of 1963), is hereby published as required by sub-section (1) of that section, for the information of all persons likely to be affected thereby, and notice is hereby given that the said draft will be taken into consideration on or after the expiry of a period of forty five days from the date of pub- lication of this notification in the Official Gazette.

Any objections or suggestions which may be received from any person with respect to the said draft before the expiry of the said period will be considered by the Central Government.

DRAFT RULES

1 Short title.—(1) These rules may be called the Textiles Committee (Appeal) Rules, 1975.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions.—In these rules, unless the context otherwise requires,—• (a) "Act" means the Textiles Committee Act, 1963 (41 of 1963);

(b) "Assessing Officer", "cess" and "manufacturer" shall have the meaning respect- ively assigned to them in the Textiles Committee (Cess) Rules, 1975;

(c) "Form" means the Form annexed to these rules;

(d) "Tribunal" means the Tribunal constituted under section 5B of the Act.

( 1 9 3 1)

3. Form of appeal to the Tribunal.—(1) An appeal to the Tribunal under section 5A of the Act shall be made in the Form annexed to these rules 'and be verified in Ihe- manner indicated therein.

(2) The Form of appeal prescribed by sub-rule (1) and the form of verification appended thereto, shall be signed,

t(a) in the case of an individual, by the individual himself; where the individual is absent from India, by the individual concerned or by "ome person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the c'ase of a Hindu undivided family, by the Karta, and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c) in the case of company or local authority, by the principal officer thereof; (d) in the case of a firm, by any partner thereof, not being a minor; (e) in the case of any other association, by any member of the association or th* principal officer thereof; and

(if) in the case of any other person, by that person or by some person competent to act on his behalf.

4. Fees payable on appeals.—An appeal to the Tribunal ihall be accompanied by a fee equal to JO per cent of the amount disputed or Rs. 100/-, whichever i> less.

5. Procedure for filing appeals.—(l).An appeal to the Tribunal shall be presented, by the appellant in person or by his authorised representative, to the Tribunal at its headquarters in Bombay or to an officer authorised in this behalf by the Tribunal, or sent by registered post addressed to the Tribunal or to such officer,

(2) An appeal sent by post under sub-rule (1) shall be deemed to have been presented to the Tribunal or: to the officer authorised by the Tribunal, on the day on which it w received in the office of the Tribunal at Bombay or, as the case may be, in the office of such officer.

6. Contents of Form of appeal.—Every Form of appeal to the Tribunal shall be written in English and shall set forth, concisely and under distinct heads the grounds of appeal without any arguments or narrative and such grounds shall be numbered con- secutively.

7. What to accompany an appeal.—(1) Every Form of appeal to the Tribunal "hall be in triplicate and shall be accompanied by two copies (tat least one of which shall bo certified copy) of the notice of demand regarding assessment appealed against.

(2) The Tribunal may in its discretion accept a Form of appeal which is not accom- panied by all or any of the documents referred to in sub-rule (1).

8. Fttiog of affidavits.—Where a fact which cannot be borne out by, or ii contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit.

9. Grounds which may be taken In appeal.—The appellant shall not, except by leave of the Tribunal, urge or be hefird in support of any ground not set forth in the Form of appeal,

10. Who may be Joined as respondent hi an appeal by aaseeaee.—In an appeal under section 5A of the Act, the Committee shall be made a respondent to the appeal,

11. Authorisation to be filed.—An authorised representative appearing on behalf of the appellant at the hearing of an appeal shall file tfie document of authorisation before the commencement of the hearing.

12. Hearing of the appeal.—(1) On the day fixed, or any other day to which the hearing may be adjourned, the appellant shall bo heard in support of the appeal.

(2) The Tribunal shall, then, if necessary, hear the respondent against the apptul, and in such case the appellant shall be entitled to reply.

13. Dtomlssal of appeal for appellant's default, etc.—Where on the day fixed tor hearing or any other day to which the hearing may be adjourned, the appellant does not appeair when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiw the 'appeal for ddfault or may hear it ex parte:

Provided that where the appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for hi" non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restoring the appeal.

Explanation.—In this rule and in rule 14, "appear" means appear in person or through an authorised representative.

14. Hearing appeal ex parte.—Where on the day fixed for hearing or any olher day to which the hearing may be adjourned the appellant appears and the respondent does not appear when the appeal is called on for hearing, the Tribunal may hear the appeal ex parte.

15. Remand of the case by the Tribunal Where the Tribunal is of the opinion that the case should be remanded, it may remand it to the Committee or to the Assessing Officer with such directions as the Tribunal may think fit.

16. Production of additional evidence before tho Tribunal.—The parties to the appeal shall not bo entitled to produce additional evidence either oral or documentary before the Tribunal, except by the leave of the Tribunal.

17. Mode of taking additional evidence.—Such document may be produced or such witness ex'amined or such evidence adduced before the Tribunal as the Tribunal may direct.

18. Adjournment of appeal.—The Tribunal may, on such terms as it thinks fit, and at any stage, adjourn the).hearing of the appeal.

19. Order to be signed and dated.—The order of the Tribunal shall be in writing and shall be signed and dated by it,

FORM OF APPEAL TO THE TRIBUNAL

(See rule 3)

Appeal No OF Appellant.

Versus Respondent.

1. The State and District in which

the assessment was made.

2. The period of assessment in uonnection with which the ap- peal is preferred.

3. Name and designation of the AffleMlng Officer passing the original order.

4. Dat" of communication of the order appealed against.

5. Address to which notices may b" s"at to th" Appellant.

6. Address to which notices may be sent to the Respondent.

7. Amount Disputed.

8. Relief claimed in the appeal

GROUND or APPEAL

(Here set out the grounds of. appeal)

1.

2. X 4. etc.

Signed (Appellant)

Signed (Authorised representatives, if any).

VERIFICATION

I

the Appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified todiay, the day of 19

Signed

NOTE I.—The Form of appeal must be accompanied by a fee equal to 10 per cent of the amount disputed or Rs. 100/-, whichever is less. The fee should be credited in the Treasury or a branch of the State Bank of India or a branch of the Reserve Bank of India after, obtaining a chalan, from the Committee and the triplicate chalan sent to the Tribunal with the Form of appeal, The Tribunal will not accept cheques, drafts, hundies or other negotiable instruments.

NOTE 2,—The number and year of appeal will be filled in the office of the Tribunal. NOTE 3.—Tf the space provided is found insufficient, separate enclosures may be used for the purpose.

[No. F. 55OI8(10)/75-Te3t.TII]

MANI NARAYANSWAMT, Jt. Secy.

PRINTED BY THE, GENERAL MANAGER, GOVERNMENT OF INDIA PRESS. MINTO ROAD,

NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1975