Appeal

Tax197636 sections

Statutory text

(1) Subject to such rules as may be made by the State Government, any person or employer aggrieved by any order made under section 5, 6, 7, 9, 10, 15 or 16 may appeal against such order to,-
- (a) the Deputy Commissioner if the order is passed by any prescribed authority or officer subordinate to him;
- (b) the additional Commissioner if the order is passed by the Deputy Commissioner;
- (c) the Tribunal, if the order is passed by any officer not below the rank of the Additional Commissioner.
(2) No appeal shall be entertained after the expiry of sixty days from the date of receipt of demand notice or receipt of the order

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