provided by section 36 no appeal shall lie against any such assessment or order.

Appeals (10 An appeal from every original order, not being an order mentioned in section 37, passed under this Act or the rules made thereunder shall lie:— (a) if the order is made by a Luxury Tax Officer, or any other officer subordinate to him, to the Assistant Commissioner; (b) if the order is made by an Assistant Commissioner, to the Deputy Commissioner; (c) if the order is made by a Deputy Commissioner, to the Additional Commissioner or Commissioner; (d) if the order is made by Additional Commissioner or Commissioner to an authority to be notified by Government. (2) In the case of an order passed in appeal by an Assistant Commissioner or by a Deputy Commissioner, a second appeal shall lie to the Commissioner. (3) Every order passed in appeal under this section, subject to the provisions of sections 38 and 41, be final. (4) Subject to the provisions of section 40, no appeal shall be entertained unless it is filed within sixty days from the date of the communication of the order appealed against. (5) No appeal against an order or assessment with or without interest or penalty or against an order levying an interest or penalty or both or against an order deducting the forfeiture of any tax collected by a '[proprietor] shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by a satisfactory proof of the 1 Substituted for "hotelier" by the Delhi Tax on Luxuries (Amdt.) Act, 2012, dt. 19-6-2012, w.e.f. 9-8-2012. 20 THE DELHI TAX ON LUXURIES ACT, 1996 SECTION 37 payment of tax with or without interest or penalty or both or, as the case may be, of the payment of the interest or penalty or both and the amount forfeited in respect of which the appeal has been preferred: PROVIDED that the appellate authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order:— (a) without payment of the tax with interest or penalty, (if any) or, as the case may be, or the interest or penalty, or both and the sum forfeited, on the appellant furnishing in the prescribed manner security for such amount as it may direct, or (b) on proof of payment of such smaller sum, with or without security for such amount of tax, interest or penalty or sum forfeited which remains unpaid, as it may direct: PROVIDED FURTHER that no appeal shall be entertained by the appellate authority unless it is satisfied that such amount of tax as the appellant may admit to be due from him has been paid.

1. (6) Subject to such rules of procedure as may be prescribed every appellate authority (both in the first appeal and the second appeal) shall have the following power:— (a) in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with direction given by it and after making such further inquiry as may be necess..ry; and the assessing authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; (b) in an appeal against an order levying interest or penalty, the appellate authority may confirm or cancel such order or very it so as either to enhance or to reduce the interest or penalty; (c) in any other case the appellate authority may pass such orders in the appeal as it deems just and proper: PROVIDED that the appellate authority shall not enhance an assessment of interest or penalty unless the appellant has had a reasonable opportunity of showing cause against such enhancement.