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Act applies to whole of India - Parliament can enact Legislat
territorial aspects of certain events - Union of India v. Mohit M 10 SCC 700 = 138 taxmann.com 331 = 92 GST 101 = 61 GSTL 25 (SC 3 member bench).
See Territorial Waters, Continental Shelf, Exclusive Economic Z Zone Act, 1976.
Definitions. 2. In this Act, unless the context otherwise requires,—
[(1) “adjudicating authority” means any authority co order or decision under this Act, but does not inclu missioner (Appeals)] or Appellate Tribunal;
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* Dated 13-12-1962. 1. Inserted by the Finance Act, 2018, w.e.f. 29-3-2018. 2. With effect from 1-2-1963; vide Notification No. G.S.R. 155(E), date 2a. Substituted by the Finance (No. 2) Act, 1980, w.e.f. 11-10-1982. 3. Substituted for “Collector (Appeals)” by the Finance Act, 1995, w.e.
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