VAT FAQ

All India Tax & VAT Solution

Download Assam Vat Form-70

Download Assam Vat Form-70: Memorandum Of Cross Objection Before the Appellate Tribunal under the Assam Value Added Tax Rules, 2005

As per Assam Vat rule 47

(1) An appeal under section 80 may be filed before the Tribunal, constituted under section 4 in Form-69:-

(2) Every appeal to the Tribunal shall contain the following-

(a) a statement of the facts of the case;

(b) a reference of the order or orders to which the petition relate;

(c) the date of communication of the order appealed against;

(d) the grounds of appeal and the relief sought for.

(3) An appeal to the Tribunal shall be filed in quadruplicate and shall be accompanied by the certified copy or copies of the order appealed against and the receipted copy of the bank challan in support of payment of tax or penalty and fee as required.

(4) The appeal shall be verified and signed in the manner laid down in sub-section (6) of section 29.

(5) A memorandum of cross objection shall be filed before the Tribunal in Form-70.

(6) The Tribunal shall fix up a date of hearing and communicate to the parties under Registered Post.

(7) The Tribunal shall communicate the order to the parties in this behalf under registered post.

(8) Cost against any authority awarded by the Appellate Tribunal under sub section (19) of section 4 shall be paid by the Commissioner after obtaining sanction from the Government.

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