Chapter VI Chapter VI

Appeal and revision

1. (1) Any person objecting to any order affecting him passed under the provisions of this Act may appeal to such authority as may be prescribed (hereinafter referred to as the “appellate authority”).
2. (2) The appeal shall be preferred within sixty days,—
   • (i) in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and
   • (ii) in respect of any other order, from the date on which the order was communicated to the appellant: Provided that the appellate authority may admit an appeal preferred after the period of sixty days aforesaid but within a further period of one hundred and eighty days if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
3. (3) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax and penalty not disputed in the appeal.
   • (b) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred: Provided that the appellate authority may in its discretion, give such directions as it thinks fit in regard to the payment of tax or other amount payable under clause (b) if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed.
4. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
5. (5) In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,—
   • (a) in the case of an order of assessment or penalty,—
     • (i) confirm, reduce, enhance or annul the assessment or penalty or both;
     • (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or
     • (iii) pass such other orders as it may think fit; and (b) in the case of any other order, confirm, cancel or vary such order.
6. (6) Every order passed on appeal under this section shall, subject to the provisions of sections 29 to 34, be final.

1. (1) Any officer empowered by the Government in this behalf or any other person objecting to an order passed by the appellate authority under section 28 or an order passed by a revisional authority under sub-section (3) of section 30 may appeal to the Tribunal within a period of sixty days from the date on which the order was communicated to him.
2. (2) The Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1) but within a further period of one hundred and eighty days if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
3. (3) The officer authorized under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against the order of the 25[Additional Commissioner] or Assistant Commissioner has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof, file at any time before the appeal is finally heard, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the 26[Additional Commissioner] or the Assistant Commissioner, as the case may be, and such memorandum shall be disposed of by the Tribunal as if it were an appeal presented within the time specified in sub-section (1). 4. The appeal or the memorandum of cross-objections shall be in the prescribed form, shall be verified in the prescribed manner, and in the case of an appeal preferred by any person other than an officer empowered by the Government under sub-section (1) shall be accompanied by a fee equal to two per cent of the amount of assessment objected to, provided that the sum payable in no case be less than two hundred rupees or more than one thousand rupees.
4. (5) Notwithstanding that an appeal has been preferred under sub-section (1), the payment of tax or penalty or any other amount, payable in accordance with any order passed by the 27[Additional Commissioner] or the Assistant Commissioner under section 28 shall not, pending disposal of the appeal, be stayed by the Tribunal.
5. (6) The Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit: Provided that if the appeal involves a question of law on which the Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending, the Tribunal may defer the hearing of the appeal before it till such revision petition in the High Court or the appeal in the Supreme Court is disposed of: Provided further that if as a result of the appeal any change becomes necessary in the assessment which is the subject matter of the appeal, the Tribunal may authorise the assessing authority to amend the assessment, and the assessing authority shall amend the assessment, accordingly and thereupon, any amount over paid by the assessee shall be refunded to him without interest, or any additional amount of tax due from him shall be collected in accordance with the provisions of the Act, as the case may be.
6. (7) Notwithstanding that an appeal has been preferred under sub-section (1), tax shall be paid in accordance with the assessment made in the case: Provided that the Tribunal may, except in case of an appeal against an order passed by the 28[Additional Commissioner] or Assistant Commissioner under section 28 in its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such form and manner as may be prescribed.
7. (8) (a) The Tribunal may, on the application, either of the appellant or of the respondent, review any order passed by it under sub-section (5) on the basis of facts which were not before it when it passed the order: Provided that no such application shall be preferred more than once in respect of the same order.
   • (b) The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which application relates was communicated to the applicant; and where the application is preferred by any person other than an officer empowered by the Government under sub-section (1), it shall be accompanied by a fee equal to that which had been paid in respect of the appeal: Provided that if the application for review is preferred within ninety days from the dateon which the order to which application relates is communicated to the applicant the application shall be accompanied by half the fee which had been paid in respect of the appeal.
8. (9) With a view to rectifying any mistake apparent from the record, the Tribunal may, at any time, within five years from the date of any order passed by it under sub-section
9. (5) or sub-section (7), amend such order: Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.
10. (10) Except as provided in the rules made under this Act, the Tribunal shall not have power to award costs to either of the parties to the appeal or review.
11. (11) Every order passed by the Tribunal under sub-section (5) or sub-section (7) or sub- section (8) shall be communicated to the appellant, the respondent, the authority on whose order the appeal was preferred and the Assistant Commissioner concerned if he is not such authority, and the Commissioner.
12. (12) Every order passed by the Tribunal under sub-section (5) shall, subject to the provisions of sub-section (6), sub-section (7) and section 31, be final.

1. (1) The Commissioner/Additional Commissioner may on his own motion call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any officer subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment.
2. (2) The 29[Additional Commissioner] may on his own motion call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by the Assistant Commissioner is erroneous in so far as it is prejudicial to the interests of revenue, he may, if necessary, stay the operation of such order for such periodas he deems fit and after giving the assessed an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon enhancing or modifying the assessment or cancelling the assessment or directinga fresh assessment.
3. (3) The Assistant Commissioner may on his own motion call for and examine the record of proceeding under this Act, and if he considers that any order passed by any officer who is not above such rank as may be prescribed is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment or directing a fresh assessment.
4. (4) The power under sub-sections (l) to (3) shall be exercisable only within a period of four years from the date of the order sought to be revised and passed. Explanation.— In computing the period of limitation for the purpose of sub-section (4), any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded.

1. (1) Within sixty days from the date on which an order under sub-section (5) or sub-section (8) of section 29 was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Tribunal has either failed to decide or decided erroneously any question of law: Provided that the High Court may admit a petition preferred after the period of sixty days aforesaid if it is satisfied that the petitioner has sufficient cause for not preferring thepetition within that period.
2. (2) The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, when it is preferred by any person other than an officer empowered by the Government under sub-section (1) of section 29 be accompanied by a fee of one hundred rupees.
3. (3) If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily: Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.
4. (4) (a) If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Tribunal with the opinion of the High Court on the question or question of law raised or pass such other order in relation to the matter as the High Court thinks fit.
   • (b) Where the High Court remits the matter to the Tribunal under clause (a) with its opinion on question of law raised, the latter shall amend the order passed by it inconformity with such opinion.
5. (5) Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do, remit the petition to the Tribunal and direct it to return the petition with its finding on any specific questions of issue.
6. (6) Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the assessment made in the case: Provided that if as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority, to amend the assessment and the assessing authority shall amend the assessment accordingly and there upon the amount overpaid by the assessed shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.
7. (7) With a view to rectify any mistake apparent from the record, the High Court may, at any time, within five years from the date of the order passed by it under sub-section (4), amend such order: Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.
8. (8) In respect of every petition preferred under sub-section (1) or (7), the costs shall be in the discretion of the High Court.

1. (1) Notwithstanding anything contained in sections 17 and 30, where any proceeding is initiated under section 17 or any records have been called for under section 30, the authority referred to in the said sections shall pass orders within a period of three years from the date of initiation of such proceedings or calling for the records, as the case may be.
2. (2) In computing the period specified in sub-section (1), the period during which a proceeding has been deferred on account of any stay granted by any Court or any other authority shall be excluded.

1. (1) Any assessed objecting to an order passed under subsections (1) and (2) of section 30 may appeal to the High Court within sixty daysfrom the date on which the order was communicated to him: Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that the assessed had sufficient cause for not preferring the appeal within that period.
2. (2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by a fee of five hundred rupees.
3. (3) The High Court shall, after giving both parties to the appeal a reasonable opportunity, of being heard, pass such order thereon as it thinks fit.

1. (1) With a view to rectifying any mistake apparent from the record, the assessing authority, appellate authority or revising authority may, at any time, within five years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the assessee shall not be made unless the assessing authority, appellate authority or revising authority, as the case may be, has given notice tothe assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard.
2. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under the sub-section in relation to any matter other than the matter which has been so considered and decided.
3. (3) An order passed under sub-section (1), shall be deemed to be an order under the same provision of law under which the original order the mistake in which was rectified had been passed.