Payment of tax

(1) [Verbatim content from supplied page 8] (2) [Verbatim content from supplied page 8] (3) [Verbatim content from supplied page 8] (4) [Verbatim content from supplied page 8] (5) [Verbatim content from supplied page 8] (6) [Verbatim content from supplied page 9] (1) Any assessee (not being an officer of the State Government or the Central Government) aggrieved by any order passed by any prescribed authority under the provisions of this Act. may within forty five days from the date on which the order was served on him, appeal to the appellate authority. Provided that appellate authority may for sufficient cause shown admit an appeal preferred after the expiry of the period of forty five days aforesaid. (2) No appeal shall be entertained, unless 25% of the amount of tax and penalty with interest, if any, in respect ofwhicb the appeal has been preferred has been paid. (3) The appeal shall be in such form and verified in such manner, as may be prescribed and shall be accompanied by a fee calculated at the rate of two percent of the tax. penalty or interest under dispute, subject to a minimum of rupees fifty and maximum ofrnpees one thousand. (4) The appellate authority may after giving the appellant an opportunity of being heard and subject to such rules or procedure as may be prescribed: (a) confirm, reduce, enhance, or annul or otherwise modify the assessment. penalty or interest as the case may be; (b) set aside the assessment, penalty or interest as the case may be and direct the prescribed authority to pass a fresh order after such further inquiry as may be directed; or (c) pass such other orders as it may think fit. (5) Before passing orders under sub-section (4), the appellate authority may make such inquiry as it deems fit or remand the case to any subordinate prescribed authority for an inquiry and report on any specified point or points. (6) Every order passed' in appeal under this section shall subject to the provisions of section 15, be final.