Section 115 : Application for administrative review

1) A person who is not satisfied with any decision subject to administrative review, as referred to in Section 114, may make an application to the Department against the decision within thirty days of the date of receipt of a notice of that decision.

2) The application, as referred to in sub-section (1), has to clearly set out the reasons and grounds for such review.

3) If the time limit for making an application pursuant to sub-section (1) expires and any person makes an application for the extension of the time limit within seven days from the date of expiration of the time limit, the Department may do as follows:

a) To extend the time limit for a period not exceeding Thirty days from the date of expiration of the time limit for making an application pursuant to sub-section (1), where there are reasonable reasons, and

b) To give the applicant a written notice of the decision made by the Department on the application.

4) The implementation of the decision mentioned in sub-section (1) of Section 114 shall not be deemed to be affected by the making of an application pursuant to sub-section (1).

5) Notwithstanding anything contained in sub-section (4), the Department may hold in pending or otherwise affect the decision made pursuant to sub-section (1) of Section 114 pending the settlement of the application made by any person pursuant to sub-section (1).

6) A person who makes an application pursuant to sub-section (1) shall pay the total amount of undisputed tax and one-fourth of the disputed tax out of the assessed tax amount.

7) The Department may do as follows on an application made by any person pursuant to sub-section (1):

a) To accept or reject, fully or partly, the matters mentioned in the application, and

b) To give a written notice of the decision on the application.

8)If the Department fails to give the applicant a notice of decision on the application within sixty days from the date on which the application was made pursuant to sub-section (1), the applicant may make an appeal to the Revenue Tribunal pursuant to Section 116.

9) If an appeal is made pursuant to sub-section (8), such person shall give information in writing to the Department, enclosing the copy of the appeal, within fifteen days of the date on which the appeal was filed.