Appeal

Appeal.

1. (1) Any person aggrieved by an order passed under this Act may, within sixty days from the date of the receipt of the order, appeal to the prescribed authority: Provided that the appellate authority may admit an appeal after the expiration of the said period if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.
2. (2) No appeal shall be entertained by the prescribed authority unless it is accompanied by satisfactory proof of the payment of the tax 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 without payment of the whole of the amount of tax or upon furnishing of such security for such amount as it may direct.
3. (3) The appellate authority may, after giving the appellant a reasonable opportunity of being heard, -
   • (a) confirm, reduce, enhance or annul the assessment or the penalty imposed;
   • (b) set aside the assessment or penalty and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or
   • (c) pass such other order as it may think fit.
4. (4) Every order passed in appeal under this section shall, subject to the provisions of sections 22 and 23, be final.