Appeal

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.