Appeals

Appeals. —

1. (1) Any person aggrieved by an order passed under this Act may, within sixty days from the date of communication of the order, prefer an appeal to such authority as may be prescribed.
2. (2) No appeal shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax or penalty 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, waive or reduce the amount required to be paid under this sub-section.
3. (3) The appellate authority may, after giving the appellant a reasonable opportunity of being heard, confirm, annul or modify the order appealed against.