6. Transfer of certain proceedings.-
(1) Every proceeding pending at the commencement of this Act, before the Central Board of Revenue shall-
(a) if it is a proceeding relating to direct taxes, stand transferred to the Central Board of Direct Taxes; and
(b) in any other case stand transferred to the 2[the Central Board of Indirect Taxes and Customs].
(2) If any question arises as to whether any proceeding stands transferred to the Central Board of Direct Taxes or to 2[the Central Board of Indirect Taxes and Customs], it shall be referred to the Central Government whose decision thereon shall be final.
(3) In any legal proceeding pending at the commencement of this Act to which the Central Board of Revenue is a party,-
(a) if it is a proceeding relating to direct taxes, the Central Board of Direct Taxes shall be deemed to be substituted for the Central Board of Revenue in such proceeding; and
(b) if it is a proceeding relating to any other matter, 1[the Central Board of Indirect Taxes and Customs] shall be deemed to be substituted for the Central Board of Revenue in such proceeding.
1. Subs. by Act 13 of 2018, s. 160, for "Excise and Customs" (w.e.f 29-3-2018).
2. Subs. by s. 160, ibid., for "the Central Board of Excise and Customs" (w.e.f 29-3-2018).
3. Subs. by Act 25 of 1978, s. 27 for "and not exceeding five" (w.e.f. 21-6-1978).
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