Appeal and Revision

(1) Any person aggrieved by an order passed under this Act may appeal to the appellate authority within sixty days from the date of the order. (2) The appellate authority may, after giving the appellant an opportunity of being heard, pass such order as it thinks fit. (3) The Commissioner of Commercial Taxes may, either on his own motion or on an application, revise any order passed under this Act. (1) Every person liable to pay tax under this Act shall, deposit the tax payable ir, respect of every month on or before the fifteenth day of the following month in such manner as may be prescribed and shall furnish the proof of payment in the form and manner prescribed (2) If a person l iable to pay tax under this Act fails to pay the amount of tax payable according to the provisions of sub-section (I). such person shall be liable to pay interest, in respect of tax pay able under sub-section ( l ), at the rate of two percent per month of the amount due from the date the tax so payable had become due to the date of us payment Explanation: - For the purpose of this sub-section. where the period of default m payment of tax covers a period less than a month. the interest payable on such tax in respect of such period shall be computed proportionately; (3) Any. interest levied under this section shall be without prejudice to any action, which is. or may be, taken under section 9.