Appeal

Tax201922 sections

Statutory text

(1) Any person aggrieved by an order made by prescribed authority, may within a period of thirty days from the date of such order, in such manner, as may be prescribed, appeal to the Director or any other officer not below the rank of Deputy Director designated by the Director in this behalf: Provided that no appeal shall be entertained by the appellate authority unless it is satisfied that the amount of duty due and the penalty imposed, if any, on the person has been paid: Provided further that if the appellant authority is satisfied that the person is unable to pay the duty due or the penalty imposed, if any, or both, it may, for reasons to be recorded in writing, entertain the appeal without the duty or penalty or both having been paid.
(2) Subject to such procedure, as may be prescribed, the appellate authority may pass on appeal such orders, as it may deem fit.

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