Appeal to the Appellate Tribunal

Appeal to the Appellate Tribunal.-

1. (1) Any person objecting to an order affecting his interests passed under the provisions of this Act by the Assistant Commissioner of Commercial Taxes or the Deputy Commissioner of Commercial Taxes, may appeal to the Appellate Tribunal.
2. (2) The appeal shall be in such form, verified in such manner, and be accompanied by such fee, as may be prescribed.
3. (3) The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit: Provided that the Appellate Tribunal may, before disposing of the appeal, consider and determine any question of law that may be raised by either party to the appeal, which may not have been raised before the lower authorities.
4. (4) The Appellate Tribunal may, at any time within such period as may be prescribed, rectify any mistake apparent from the record of the appeal, and shall, within a like period, rectify any such mistake which has been brought to its notice by the appellant or the Assessing Authority: Provided that no such rectification shall be made which has the effect of enhancing the tax or reducing the amount of refund, unless the appellant and the Assessing Authority have been given notice of such intention and have been allowed a reasonable opportunity of being heard.
5. (5) The copy of every order passed under this section shall be communicated to the appellant, the assessing authority, the Assistant Commissioner of Commercial Taxes or the Deputy Commissioner of Commercial Taxes and the Commissioner.
6. (6) The order passed by the Appellate Tribunal shall, subject to the provisions of section 16, be final.