{1) Any assessee considering himself aggrieved by an original order Appeal.

may prefer an appeal and the said appeal shall lie, —

1. (a) if the order is made by any authority or officer who is lower in rank to Joint Excise and Taxation Commissioner, to the Joint Excise and Taxation Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint;
2. (b) if the order is made by any authority or officer who is not lower in rank to Joint Excise and Faxation Commissioner, to the Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint.,
3. (c) if the order is made by the Commissioner to the Tribunal. Now —An original order means an order passed under this Act except an order passed on appeal or on revision.

1. (2) Any order passed by a revising authority or an appellate authority other than the Tribunal shall be further appealable to the Tribunal by either side.
2. (3) The appellate authority shall not, for the first time, receive in evidence on behalf of either side 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 110 HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 (CHTR, 7. 1925 SAKA) 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. (4) Every order passed by the Tribunal on appeal shall, subject to the provisions of section 35 and section 36. be final.
4. (5) No appeal preferred by an assessee to an appellate authority shall be entertained unless it is filed within sixty days from the date of the order appealed against and the amount of tax and interest admitted by the appellant to be due as a result of the said order has been paid by him.
5. (6) No appea/ preferred to the Tribunal by arty authority under the Act shall be entertained unless filed under sub -section (2) within a period of one hundred eighty days from the date of the order appealed against.
6. (7) The period specified in sub -section (5) or (6) for filing an appeal shall, in the case of an appeal from any order copy of which has to be supplied by the appropriate authority to the appellant, commence from the date of the supply of the copy of the order to the appellant or his authorised agent, and in the case of an appeal from any other order passed under this Act or the rules made thereunder, the time spent in obtaining the certified copy of the order shall be excluded in computing the said period.
7. (8) Subject to regulations made by the Tribunal under sub -section (15) of section 57 and subject to such rules of procedure as may be prescribed in relation to an appellate authority other than the Tribunal, an appellate authority may pass such order on appeal as it deems to be just and proper including an order enhancing the amount of tax or penalty or interest or all under this Act but in no case it shall stay recovery of the amount due against the appellant as a result of the order appealed against. Revision 34. (1) The Commissioner may. on his own motion, call for the record of any case pending before, or disposed of by, any taxing authority for the purposes of satisfying himself as to the legality or to the propriety of any proceeding or of any order made therein which is prejudicial to the interests of the State and may, after giving the persons concerned a reasonable opportunity of being heard, pass such order in relation thereto as he may think fit: Provided that no order passed by a taxing authority shall be revised on an issue which on appeal or in any other proceeding from such order is pending before, or has been settled by, an appellate authority or the High Court or the Supreme Court. as the case may be: Provided further that no order shall be revised after the expiry of a period of three years from the date of the supply of the copy of such order to the assessee except where the order is revised as a result of retrospective change in law or on the basis of a decision of the Tribunal in a similar case or on the basis of law declared by the High Court or the Supreme Court. HARYANA GOVT. GAZ. (EXTRA.), MARCH 28, 2003 111 (CHTR. 7, 1925 SAKA)
8. (2) The State Government may, by notification in the Official Gazette, confer on any officer not below the rank of Deputy Excise and Taxation Commissioner, the powers of the Commissioner under sub -section (1) to be exercised subject to such exceptions, conditions and restrictions as may be specified in the notification and where an officer on whom such powers have been conferred passes an order under this section, such order shall be deemed to have been passed by the Commissioner under sub -section (1).