CHAPTER XI1 APPBALS, DISPU~ AND QUESTIONS App~ls.

1. (1) Any person who is aggrieved by. an assessment under this Regulation or any other order or decision made under this Regulation (includingan assessment of penalty under section 33 or penalty imposed under this regulations) may,-
   • (a) file an appeal to the Joint Commissioner or Deputy Commissioner or Assistant Commissioner, having jurisdiction, when such decision has been made or order has been passed or assessment has been made by any ValueAddedTax Oficer or Assistant Value Added Tax Officer;
   • (b) file an appeal to the Commissioner, when such decision has been made or order has been passed or assessment has been made by the Assistant Commissioner or Deputy Cominissioner or Joint Commissioner: Provided that no appeal against an assessment shall be entertained unless the amount of tax, interest or penalty assessed that is not in dispute has been paid:

Provided further that only one appeal shall be made by the person against any

assessment, decision or order:

person is aggrieved.

1. (2) Aperson, who is aggrieved by the failure ofthe Commissioner to make a decision

or pass an order or make any assessment

untler this Regulation, within six months aRer a request in writing was Sewed by the person, may file an appeal against such failure.

1. (3) An appeal shall be filed in writing in the prescribed form and shall state fully and in detail the grounds upon which the'appeal is filed.
2. (4) (a) Every appeal under sub-section (1) shall be filed within two months of the date of service of the assessment, or order or decision, as the case may be; or
   • (b) Every appeal under sub-section (2) shall be filed after the expiry of Ax months but before eight months aRer the written request was sewed by the person: Provided that where the Commissioner is satisfied that the person was prevented for sufficient cause from filing the appeal within the time specified, he may allow an appeal to be' filed within a Gpher period of two months. SERIES - I No. : 05 DATED 18~' AUGUST, 2005.
3. (5) The Commissioner may conduct its proceedings under this section by an

as may be relevant:

Provided that where the person aggrieved requwts a hearing in person, such person

shell be pen an opportunity of being heard in person.

1. (6) Where a person has requested a hearing under sub-section (5) and the person fails to attetid the hearing at the time and place stipulated, the Commissioner may proceed and dispose of the appeal in the absence of the person.
2. (7) Within three months after the receipt ofthe appeal filed under sub-section (I), the Commissioner shall, either-
   • (a) allow the relief prayed in the appeal in whole or in part and take appropriate action to give effect to the reliefallowed (icludingthe remission ofany penalty assessed

either in whole or in part); or

1. (b) refuse the relief prayed in the appeal in whole or part,

and in either case, serve on the appellant, a notice in writing

ofthe decision and the reasons for it, including a statement ofthe evidence on which it is based: Provided that the Commissioner may, after communicatingthe reasons to theappellant, extend the said period ofthree months to six months for the purposes of allowing or refusing the relief prayed in appeal: Provided further that the person may, in writing, request the Commissioner to extend

adjournment at the request of appellant shall be excluded for the purposes of computing period of three months or six months as the case may be.

1. (8) Where the Commissioner does not dispose of the appeal within the time specified under sub-section (7), the person may submit a written request requiriig him to dispose of the appeal within fifteen days.
2. (9) If the appeal has not been disposed of within the said period of fifteen days after submission of written request referred to in sub-section (8), then, at the end of that period, the Commissioner shall be deemed to have allowed the relief prayed in the appeal. 75. (1) The Commissioner or any person considering the appeal under section 74, for Power of

the purposes of this Regulation, have the same powers as are vested in a court under the

commissioner 5 of 1908.

Code of Civil Procedure, 1908 when trying a suit, in respect of the following matters,

namely:- take evidence

1. (a) enforcing the attendance of any person and examining him on oath or on oath, etc affmation;
2. (b) compelling the production of accounts and documents; and
3. (c) issuing c~mmissio~ls for the examination of witnesses, and any proceeding under this Regulation before the Commissioner or person considering the appeal under section 74 shall be deemed to be a judicial pr&ing within the meaning 45 of 186% of sections 193 and 228 and forthe purposes of sectidn 196 ofthelndianPenal Code, 1860.

1. (2) Subjectto any lulesmade in this behalf, the Commissioner or any person considering the appeal under section 74 may impound and retain in his custody, any books of accountor

other documents produced before him in any proceedings under this Regulation until such

proceedings are concluded:

." SERIES - I No. : 05 DATED isTH AUGUST, 2005, ProvidcdthattheCommissi~orthepasoa~gtheappealuada~n74 shall not lmpouod any books of account or otber doaaacng without recording in writing hi reasoh for so doing. AWalaW 76. (1) Any authority objecting any decision or owk made under dm 74 or any Appelb person aggrieved by a decision or order made by the Commissioner under section 74, may ""*L'. appeal to the Appellate lkibunal against such decision or order.

1. (2) Subjd to the provisions contained in section 77, no appeal shall be entertained unless it is made within two months &om the date of service of the decision or order appealed against (3)Bveryappealmadeunder thii section shall be in the prescribed form, verified in the prescribed manner and shall be accompanied by such fee as may be presaibed.
2. (4) No appeal against an aswment shall be entertained by the Appellate Tribunal unless the appeal is accompanied by satisfactory proof of the payment of the amount in dispute and any other amount awssed as due %m the person: Provided that the Appellate Tribunal may, if it thinks fit, for reasons to be recorded in writing, entertainan sppeal agahtwchorder without payment ofwhole or part ofthe amount in dispute, on the appellant fumiiing in the prescribed manner secwity for such amount as it may di: Provided fUrther that no appeal shall be entertained by theAppellateTribunaI unless it is satisfied that such amount as the appellant admits to be due 6om him has beea paid.
3. (5) In prodings beforetheAppellateWfibuna1 the person &ved maybe pmitted to adduce evidenw not pmted to the Commissioner for good and sufficient reasons.
   • (a) in the caw of an appeal filed agaht an sssessmeaf confirm, reduce, or annual the ynt (including any pedty aod interest imposed);
   • (b) in the caw of any other de~islon or order of the Commissioner, affirm or reject the decision; or
   • (c) pas such otha order for the detamion of the issue or disposing of the apgealasittbmfit: Provided tM the Appellate Tribunal shaIl give reason$ in writing for its decision which shall include its Wings on material q&om of fsdand$w evMsace or other material on which those findings were based.
4. (7) The Appellate Ribunal shall not sat aside an ss~essment and remit the matter to the Commissioner or any other authoriwunder this Regulation for a Mer a.kwment, unless it has Arst-
   • (a) communicated the aggrieved person of the proposed order;
   • (b) offered the person an opportunity to adduce such fivdrer evidenw befon it maysssiattheAppellateIh~toreachaMdeterminationoftheissueaoddisposing the appeal.
5. (8) When theAppellateTribuna1 sets aside an ~~~w~ment and mitsthe matter to the Commissionw or any othw authority under this Regulation for a Wr assessment, the Appellate 'Mbhl may at the same&ne order the Commissioner to refid to the person whole or pact of the munt in dispute
6. (9) Whem a pason has failed to attend the heariag at the time and pleoe stipulated, the Appellate Tdbtmal may adjourn the procesdings, reject the appeal or proceed to make an ordcr determlnlagthe h or disposing ofthe appeal in the absence of the pema . . SERIES - I No. : 05 I DATED IsTH AUGUST, 2005.
7. (10) Save as provided in section 81 and sub-section (II), an order passed by the Appellate Tribunal on an appeal shall be final. (1I)TheAppellateTribunal may rectify ahy mistakeor error apparentfiom the record of its proceedings. 77. (1) The Appellate TribGal may admit an appeal under section 76 after the period of limitation laid down in that section, ifthe appellant satisfies the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period;
8. (2) In computing the period laid down under sections 76 and 81, the provisions of

36 of 1963. sections 4 and 12 of the Limitation Act, 1963, shall, so far as may be, apply.

1. (3) In computing the period of limitation prescribed by or under any provision ofthis Regulation, or the rules made thereunder, other than sections 76 or 81, any ~eriod during - which any proceeding is stayed by an order or injunction of any court shalibk excluded.