Chapter V APPEAL, REVISION, REVIEW, REFERENCE AND RECTIFICATION

Any proprietor considering himself aggrieved by any order of assessing authority may prefer an appeal to such authority as may be prescribed by the State Government, by notification in the Official Gazette (hereinafter referred to as appellate authority), if preferred within a period of sixty days from the date of receipt of the order appealed against: Provided that the appellate authority may admit an appeal preferred after the period of sixty days aforesaid but within a further period of sixty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

1. (2) In disposing at an appeal under sub-section (1), the appellate authority shall, after giving the appellant an opportunity of being heard,-
   • (a) confirm, reduce, enhance, annul or modify the assessment, interest, or penalty; or
   • (b) set aside the order of assessment, interest, or order imposing penalty and direct the assessing authority to pass a fresh order after such enquiry as may be necessary;
   • (c) pass such orders as it may think fit.
2. (3) The appellate authority shall not, for the first time receive in evidence in any appeal, any account, register, record or document, unless for reasons to be recorded in writing, it considers that such account, register, record or document is genuine and that the failure to produce the same before the authority below or bring the same on record was for reasons beyond the control of the party which is producing the same.
3. (3) Every order made under sub-section
4. (2) shall be communicated to the proprietor and the assessing authority, whose order was subject matter of appeal and also to the Commissioner.

1. (1) The Commissioner or any other person appointed by the State Government in this behalf, not below the rank of Additional Commissioner, shall have the power to revise, at any time, any order passed by the assessing authority, Joint Commissioner or the Additional Commissioner either suo motu or on an application of the proprietor submitted to him within a period of sixty days from the date of the communication of order of the Joint Commissioner or the Additional Commissioner, as the case may be: Provided that the State Government may admit an application of the proprietor submitted after the period of sixty days aforesaid but within a further period of sixty days, if he is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
2. (2) The State Government may, after giving the appellant an opportunity of being heard, pass such orders, as it may deem fit.
3. (3) Every order, made under sub-section
4. (1) shall be communicated to the proprietor and the authority or officer whose order was subject matter of revision.

1. (1) With a view to rectify any mistake apparent from the record, the assessing authority, the appellate authority or the revising authority, as the case may be, at any time within two years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the proprietor shall not be made unless the assessing authority, the appellate authority or the revising authority, as the case may be, has given notice to the proprietor of its intention and has given the proprietor an opportunity of being heard.
2. (2) An order passed under sub-section
3. (1) shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, had been passed.
4. (3) Where such rectification has the effect of reducing an assessment or penalty, the assessing authority shall make the refund which may be due to the proprietor.