Appeals

Appeals:

1. (1) Any dealer objecting to any order passed or proceeding recorded by any authority under the provisions of this Act may appeal to such authority as may be prescribed within thirty days from the date on which the order or proceeding was served on him: Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid, if it is satisfied that the dealer had sufficient cause for not preferring the appeal within the said period.
2. (2) Every appeal under sub-section
3. (1) shall be in the prescribed form and shall be accompanied by such fee as may be prescribed.
4. (3) The appellate authority may, after giving the dealer an opportunity of being heard, –
   • (a) confirm, reduce, enhance or annul the assessment or the penalty or both;
   • (b) set aside the assessment or penalty or both and direct the assessing authority to pass a fresh order after such further enquiry as may be directed; or
   • (c) pass such other orders as it may think fit.
5. (4) Every order passed in appeal under this section shall, subject to the provisions of section 10, be final.