Section 31A: Power to make Application for Administrative Review

1) A person who is not satisfied with the decision of tax assessment made by the tax officer may make an application to the Director General against such decision within thirty days of the receipt of information of such decision.

2) If the time limit for making an application under sub-section (1) expires, such person may, within seven days of such expiration of the time limit, make an application to the Director General for the extension of the time limit, setting out the reason for such expiration, and the Director General may extend the time limit for thirty days from the date of such expiration if the reason mentioned in the application appears reasonable.

3) The Director may, clearly setting out the reason and executing a memorandum, give an order to the concerned tax officer or any other tax officer to void such tax assessment order and make reassessment of tax if the applicant’s claim seems to be true upon examination of the application made by the taxpayer pursuant to sub-section (1).

4) The Director General shall decide the application within sixty days of the date on which it was made pursuant to sub-section (1).

5) The concerned person may appeal to the Revenue Tribunal pursuant to Section 32 if the Director General does not make a decision within the time limit referred to in sub-section (4).

6) The taxpayer who makes an application pursuant to sub-section (1) shall pay the undisputed amount of tax out of the amount of tax assessed, and deposit one fourth of the disputed amount.

7) If the amount to be deposited pursuant to sub-section (6) has been deposited in excess prior to the making of the application, only the amount that remains upon deducting the amount covered by such amount needs to be deposited.

8) The amount deposited under this Section shall not be refunded until the case is finally settled.