152L. Rights and duties of the assessee for ADR.-

152L.  Rights  and  duties of  the  assessee for  ADR.-

(1)  Subject  to  sub-section (2),  the  assessee  applying  for  ADR  shall  be  allowed  to  negotiate  himself personally  or  alongwith  an  authorized  representative,  with  the Commissioner's  Representative  for  the  concerned  dispute  under  the facilitation and supervision of the Facilitator.

(2)  The  Facilitator  may  exempt  the  applicant-assessee  from  personally attending the negotiation process and may be allowed to represent himself by an authorised representative, if he has sufficient reasons for his absence.

(3)  While  submitting  an  application  for  ADR,  the  applicant-assessee  shall submit all related papers and documents, disclose all issues of law and facts.
(4) The applicant-assessee shall be cooperative, interactive, fair and bonafide while negotiating for resolution.
(5) If the applicant-assessee makes any untrue declaration, submits any false document  and  obtains  an  order  or  assessment  on  that  basis,  the  order  or assessment shall be set aside, if so detected, and appropriate legal action be initiated against him.

(6) The applicant-assessee shall be liable to pay any taxes, if due as a result of negotiation with the time frame as decided in the ADR.

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