Determination of disputed questions.
85. If any question arises, otherwise than in proceedings before a Court or before the commencement of assessment of a person under section 26, whether or not, for the purposes of this Act, -
(a) any person, society, club or association or any firm or any branch or department of any firm, is a person; or
(b) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term; or
(c) any transaction is a sale or purchase or where it is a sale or purchase, the sale price or the purchase price, as the case may be, thereof; or
(d) any particular person is required to be registered ; or
(e) in the case of any person liable to pay tax, any tax is payable by such person in respect of any particular sale or purchase or if, tax is payable, the rate thereof ; or
(f) input tax credit can be claimed on any particular transaction of purchase and if, it can be claimed, then what are the conditions and restrictions subject to which, such credit can be claimed; or
(g) any other question, as may be raised relating to the procedures and processes under this Act or the rules made thereunder,
the Commissioner shall, subject to the provisions of this Act and the rules framed thereunder, make an order determining such question.
Explanation.– (1) For the purposes of this section, the assessment of the person shall be deemed to have commenced under section 29 when the person is served with any notice by the designated officer.
(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, in respect of any sale or purchase, effected prior to the determination.
(3) If any such question arises from any order already passed under this Act or the repealed Act, no such question shall be entertained for determination under this section, but such question may be raised in appeal against such order. |