Appeals.-

appeal and revision

1[(1) Any person objecting to an order affecting him passed under the provisions of this Act by,-

1. (i) a Commercial Tax Officer, may appeal to the Deputy Commissioner; and
2. (ii) an Assistant Commissioner of Commercial Taxes or a Deputy Commissioner, may appeal to the Joint Commissioner.” Provided that any appeal preferred against the orders of the Commercial Tax Officer and pending before the date of commencement of this Act shall stand transferred to the Deputy Commissioner.]

¹ Substituted by Act 5 of 2001 w.e.f. 1.4.2001.

1. (2) The appeal shall be preferred within thirty days,—
   • (i) in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and
   • (ii) in respect of any other order, from the date on which the order was communicated to the appellant: Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid, 1[but within a further period of one hundred and eighty days] if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period. 1[(3) (a) No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax and penalty not disputed in the appeal.
   • (b) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred:] 1[Provided that the appellate authority may, in its discretion, stay payment of one half of tax, if the appellant makes payment of the other half of the tax along with the prescribed form of appeal. Provided further that where any application made by an applicant for staying proceedings of recovery of any tax or other amount has not been disposed of by the Appellate Authority within a period of thirty days from the date of such application, it shall be deemed that the Appellate Authority has made an order staying proceedings of recovery of such tax or other amount subject to payment of one half of the tax disputed and furnishing of sufficient

¹ Inserted by Act 7 of 1997 w.e.f. 1.4.1997.

¹ Substituted by Act 9 of 1970 w.e.f. 1.4.1970.

Sales Tax [1957: KAR. ACT 25 security to the satisfaction of the assessing authority in regard to the other half of such tax or amount within a further period of fifteen days. Provided also that where an order staying proceedings of recovery of any tax or other amount is made in any proceedings relating to an appeal under sub-section (1), the Appellate Authority shall dispose of the appeal within a period of one hundred twenty days from the date of such order. Provided also that if such appeal is not so disposed of within the period specified in the third proviso, the order of stay shall stand vacated after the expiry of the said period and the Appellate Authority shall not make any further order staying proceedings of recovery of the said tax or other amount.] 1. Provisos Substituted by Act 26 of 2004 w.e.f. 1.8.2004.

1. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner. 1[(5) In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,—
   • (a) in the case of an order of assessment or penalty,—
     • (i) confirm, reduce, 1[x x x] or annul the assessment or penalty or both; 1[(ia) enhance the assessment including any part thereof whether or not such part is objected to in the appeal;] (ii) 1[xxx] 1[Provided that the appellate authority shall not set aside any order of assessment or any other order and direct the assessing authority or other authority to make a fresh assessment or to make a fresh order. Provided further that the appellate authority shall pass an order disposing of an appeal, within a period of thirty days from the date on which the hearing of the case was concluded and where it is not practicable so to do on the ground of the exceptional and extraordinary circumstances of the case, the appellate authority shall fix a future date for passing the order, and such day shall not be a day beyond sixty days from the date on which the hearing of the case was concluded, and due notice of the day so fixed shall be given to the appellant.] 1. Proviso Inserted by Act 5 of 2002 w.e.f. 1.4.2001 and Substituted by Act 5 of 2002 w.e.f. 1.4.2002 and again substituted by Act 26 of 2004 w.e.f. 1.8.2004.
     • (iii) pass such other orders as it may think fit; and
   • (b) in the case of any other order, confirm, cancel or vary such order.]
2. (6) Every order passed on appeal under this section shall subject to the provisions of 1[ 2[sections 22 to 24] and section 25-A] , be final.]

¹ Substituted by Act 9 of 1970 w.e.f. 1.4.1970.

¹ Omitted by Act 16 of 1989 w.e.f. 1.4.1989.

¹ Inserted by Act 16 of 1989 w.e.f. 1.4.1989

¹ Inserted by Act 5 of 2002 w.e.f. 1.4.2002 and Omitted by Act 26 of 2004 w.e.f. 1.8.2004.

¹ Substituted by Act 15 of 1970 w.e.f. 1.4.1964.

² Substituted by Act 18 of 1978 w.e.f. 1.9.1978.