Appeals

Appeals.

1. (1) Any person or dealer objecting to any order passed under this Act may, within sixty days from the date on the service of such order, appeal to the Assistant Commissioner of Agricultural Income-tax (hereinafter referred to as the "Assistant Commissioner"): Provided that no appeal shall be entertained by the Assistant Commissioner unless he is satisfied that such amount of tax as the appellant may admit to be due from him has been paid.
2. (2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.
3. (3) The Assistant Commissioner shall fix a day and place for the hearing of the appeal and shall from time to time adjourn the hearing thereof and may make or cause to be made such further inquiry as he thinks fit.
4. (4) In disposing of an appeal under sub-section (1), the Assistant Commissioner may—
   • (a) confirm, reduce, enhance or annul the assessment;
   • (b) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed;
   • (c) pass such other orders as he may think fit.
5. (5) Any person or dealer aggrieved by an order passed by the Assistant Commissioner under sub-section
6. (4) may, within sixty days from the date of the service of such order, appeal to the Tribunal.
7. (6) The Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such order thereon as it thinks fit and such order shall, subject to the provisions of section 22, be final.