2.7 Option for provisional assessment

CONTENTS

17

RELIEF IN APPEAL

17.1 Standard Operating Procedure 17.2 Scope of permissible relief 17.3 Limitations in powers of Appellate Authority 17.4 Relief limited by pleadings and prayer 17.5 Inherent powers 17.6 Scope for review and appeal 17.7 Directions of Appellate Tribunal or Court 17.8 Consequential effects of relief in appeal 17.9 Dismissal, if appeal does not merit interference 17.10 Strict v. Beneficial interpretation 17.11 Interpretation of tariff v. Exemption notification 17.12 Time limits - Limitation or prescription 17.13 Suo motu Writ Petition by SC 17.14 Circulars - Distinguishable or binding 17.15 Case law authority - Distinguishable or binding 17.16 Questions about jurisdiction 17.17 Proceedings in appeal 17.18 Speaking Orders

18

REVISIONARY PROCEEDINGS

18.1 Relevance in replying to notices 18.2 Decision or order 18.3 Officer subordinate 18.4 Suo motu 18.5 Information received 18.6 Request from Commissioner of State Tax 18.7 Resolution of conflict with s.107(2) 18.8 Call for and examine

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