Power of appellate authority

Tax1959309 of 312 sections available

Statutory text

(1) The appellate authority may either admit the appeal or, after calling for the record and giving the appellant an opportunity to be heard, may summarily reject it: Provided that the appellate authority shall not be bound to call for the record where the appeal is time-barred or does not lie. (2) If the appeal is admitted, date shall be fixed for hearing and notice shall be served on the respondent. (3) After hearing the parties, if they appear, the appellate authority may confirm, vary or reverse the order appealed against; or may direct such further investigation to be made, or such additional evidence to be taken, as it may think necessary; or may itself take such additional evidence; or may remand the case for disposal with such directions as it thinks fit.

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