105. Determination of disputed questions.

(1) If any question arises, otherwise than in a proceedings pending before an Appellate Authority or an Appellate Tribunal or a Court, whether or not,-

(a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department is a dealer; or

(b) any transaction is a sale or purchase and, if so, the sale or purchase price, as the case may be, therefor; or

(c) any particular dealer is required to obtain registration; or

(d) any particular goods purchased or sold by a registered dealer are covered by his certificate of registration; or

(e) any tax is payable in respect of any particular sale or purchase and, if so, the point at which tax is leviable and the rate thereof; or

(f) any goods is taxable and, if taxable, the point at which and the schedule under which it is taxable and the rate thereof; or

(g) any goods or classes of goods should be specified in the certificate of registration issued under this Act; or

(h) any transaction, contract or agreement or arrangement is works contract or an operating lease; or

(i) any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term; or

(j) any set-off can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such set-off can be claimed, the Commissioner shall make an order determining such question:

Provided that, before giving such decision, the Commissioner may, in his discretion, ask an officer appointed to assist him to make such inquiries as he considers necessary for the decision of the question.

(2) Any registered dealer or any association of trade, commerce, industry may apply in the prescribed form and manner to the Commissioner for determination of such question and the Commissioner shall, after giving the applicant a reasonable opportunity of being heard, make an order determining such question.

(3) No question which arises from an order already passed, in the case of an applicant, by any authority under this Act or the Tribunal, shall be entertained for determination under this section.

(4) No decision of the Commissioner under this section shall affect the validity or operation of any order passed earlier by any Prescribed Authority, Appellate Authority, Appellate Tribunal or any Court.

(5) Subject to other provision of this Act, a decision given by the Commissioner under this section shall be final and binding on the applicant, and the Prescribed Authority.

(6) The Commissioner, for reasons to be recorded in writing may, on his own motion review an order passed by him under this section and pass such order thereon as he thinks just and proper. The Commissioner may direct that the order of review shall not affect the liability of the person in whose case the review is made in respect of any sale or purchase effected prior to the review and may likewise if the circumstances so warrant direct accordingly in respect of any other person similarly situated:

Provided that no order shall be passed under this sub-section unless the dealer or the person in whose case the order is proposed to be passed has been given a reasonable opportunity of being heard:

Provided further that, before initiating any action under this sub-section, the Commissioner shall obtain prior permission of the Government.