Central Sales Tax Act, 1956 · Chapter VI: Authority to Settle Disputes in Course of Inter -State Trade or Commerce
Section 23: Procedure of Authority
The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure [in all matters, including stay of recovery of any demand] arising out of the exercise of powers under this Act.]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 23
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