CHAPTER XII of GSTAT RULES, 2025
EXAMINATION OF WITNESSES AND ISSUE
OF COMMISSIONS
RULE -97. Records to be furnished to the Commissioner. -
(1) The Commissioner shall be furnished by the
Appellate Tribunal
with
such of the records of the case as the Appellate Tribunal considers necessary
for executing the Commission.
(2) Original documents shall be furnished only if a copy does not serve the purpose or cannot be obtained without unreasonable expense or delay and delivery and return of records shall be made under proper acknowledgement.
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