78. Dispute Resolution Panel

(hereinafter referred to as “the Panel”) for the purpose of resolution of disputes on interim order. The Panel shall consist of a Chairman and four members and a Secretary appointed by the Commissioner-General. Every member of the Panel so appointed shall hold office for a term not exceeding two years, but shall be eligible for reappointment.

Panel shall summon a meeting of the Panel. The quorum of a meeting shall consist of three members.

Commissioner may communicate in writing or by electronic mean by himself or by his authorized representative to the

Commissioner-General, his dissatisfaction with such interim order. Every such communication shall be made to the

Secretary to the Panel within fourteen days from the date of receipt of such interim order.

or 77 as the case may be, to the Commissioner-General, the

Dispute Resolution Panel shall, within six months of the date of such communication of dissatisfaction on such interim order, make a final order and shall transmit such order in writing or by electronic mean to such person. A copy of such final order shall be sent to the Transfer Pricing

Officer or to the Assistant Commissioner, as the case may be, for him to issue the assessment.