Procedure of Authority.

¹[SECTION 28M. 

(1) The Authority shall follow such procedure as may be prescribed.

(2) The Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers and authority under this Act.]

Note :-

1. Substituted by Finance Act, 2018 (13 of 2018), section 72( w.e.f. 29.03.2018). Earlier section 28 M stood as under:

‘28M. Procedure of Authority. - The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.’