Appeal

Tax198729 of 30 sections available

Statutory text

(1) Any proprietor aggrieved by the order of assessment made under section 7 or section 8 or by an order imposing penalty under section 9 may within thirty days from the date of receipt of the order, appeal to the appellate authority: Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid, if it is satisfied that the proprietor had sufficient cause for not preferring the appeal within that period.
(2) Every appeal shall be in such form and in such manner as may be prescribed and shall be accompanied by a fee calculated at the rate of two per cent of the tax or penalty under dispute subject to a minimum of rupees fifty and a maximum of rupees one thousand.
(3) On receipt of an appeal under sub-section (1), the appellate authority may, after giving the proprietor a reasonable opportunity of being heard, confirm, annul or modify the assessment or penalty.

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