Appeal and revision

Appeal and revision.--

1. (1) Any person aggrieved by an order of the Assessing Authority may, within thirty days from the date on which he is served with the notice of demand or in case notice of demand was not required to be served; within thirty days from the service of the said order, appeal to the Appellate Authority: Provided that no appeal shall be entertained unless the tax and/or the penalty which is disputed in appeal had/have been paid before filing the appeal. Provided further that the Appellate Authority may admit an appeal after the said period of thirty days if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.
2. (2) Nothing in sub-clauses (a) and (b) of the first proviso to sub-section (1) shall apply to cases where the Commissioner in exercise of the powers vested in him under section 14-A makes an order before the date of filing of an appeal extending the date of payment.
3. (3) The Commissioner may, of his own motion or on an application made in this behalf call for the proceeding or order of any authority subordinate to him for satisfying himself as to the correctness, legality or propriety of such proceeding or order/ and may pass such order in reference thereto: Provided that--
   • (i) an application for revision shall not be entertained unless the person applying for the same deposits a fee as may be prescribed for the purpose of taking up the proceeding or the order, as the case may be; and
   • (ii) no revision shall lie if the order is appealable and no appeal has been filed; and
   • (iii) no revision shall lie if an appeal is pending before the Appellate Authority: Provided further that the Commissioner may entertain an application for revision after the said specified period if he is satisfied that the person was prevented by a sufficient cause from filing the application within the said specified period.