6. Working of the Committee : — The Chairman of the Committee shall be responsible for deciding the procedure to be followed by the Committee which may inter alia, include the following, namely: –
(a) to decide about the place of sitting of the Committee;
(b) to specify date and time for conducting proceedings by the Committee;
(c) to supervise the proceedings of the Committee;
(d) to issue notices by courier, registered post or electronic mail to the applicant;
(e) to requisition and produce relevant records or witnesses from the Collectorate or other concerned quarters;
(f) to ensure attendance for hearings either in person or through an advocate, representative or a tax consultant;
(g) to co-opt any other technical, professional, or legal expert or specialist or tax consultant;
(h) to consolidate recommendations of the Committee and submission of the conclusive report to the Board; and
(i) for any other matter covered under these rules.
7. Recommendations of the Committee : —
(1) The Committee may determine the questions of fact and law and may thereafter seek further information or data or expert opinion or make or cause to be made such inquires or audit as it may deem fit. The Committee shall formulate its recommendations with consensus in respect of any tax matter mentioned in sub-section (3) of section 47A of the Act.
(2) A copy of the report sent to the Board by the Chairman of the Committee shall also be sent to the applicant and the concerned Collectorate simultaneously.
8. Review by the Committee : —
(1) The Board of its own motion, or on the request of the applicant, may refer back the recommendations of the Committee for rectification of any obvious error or for re-consideration of the facts not considered earlier.
(2) The Committee after rectification of the error or reconsideration of the facts as aforesaid shall furnish to the Board its fresh or amended recommendations within such period as may specified by the Board.
9. Decision of the Board : —
(1) The Board, after examining the recommendations of the Committee, shall finally decide the dispute and make such orders as it may deem fit for the resolution of the dispute under intimation to the applicant, Chairman of the Committee and the concerned Collectorate.
(2) On receipt of the Board’s order as aforesaid, the concerned Collectorate shall implement the order in such manner and within such period as may be specified by the Board in the order.
10. Representation against the order : — A person aggrieved, on account of any obvious error or incorrect application of law or misunderstanding of any fact by an order of the Board issued under sub-rule (1) of rule 9, may within sixty days of the order, make a representation to the Secretary, Revenue Division who may pass such order thereon as he may deem fit.