Appeal

The Chhattisgarh Value Added Sales Tax Act, 2005

Tax2005147 sections

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Statutory text

(1) Any dealer or person aggrieved by an order of assessment under section 21 with or without penalty or by an order of reassessment under section 22 with or without penalty passed in respect of him or by an order imposing penalty on him or to an order resulting in the reduction of refund or the input tax rebate or by any order passed under section 36 may, in the prescribed manner appeal against such order to the appellate deputy commissioner. Provided that in a case where an application made under section 36 is rejected, such dealer or person may in the like manner appeal against the ex parte order of assessment and in computing the period of limitation for filing the appeal the period from the date of filing the application under section 36 to the date of service of order rejecting such application shall be excluded.
(2) Any dealer or person aggrieved by an order passed in appeal filed under sub-section (1) may, in like manner, appeal against such order to the Board:
(3) Notwithstanding anything contained in the rules or the regulations framed by the Board under any law for the time being in force, any officer not below the rank of deputy commissioner duly authorised by the commissioner in this behalf shall also have the right to be heard at the hearing of the appeal under sub-section (2).
(4) No appeal shall be admitted -
- (i) by the appellate deputy commissioner under sub-section (1), unless out of the total balance due from the dealer -
- (a) where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been paid, ten percent of such balance;
- (b) where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to -
  - (i) thirty three per cent, where the default relates to one quarter;
  - (ii) fifty per cent, where the default relates to two quarters; and
  - (iii) seventy five per cent, where the default relates to more than two quarters;
- (c) fifty per cent of such balance, where a penalty under section 54 has been imposed;
- (d) fifty percent of such balance where the order appealed against has been passed under section 22 and a penalty has been imposed under the said section, and

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