Appeals

Appeal and Revision

Appeals.-

1. (1) Any person objecting to an order affecting him passed under the provisions of this Act by the Assistant Commissioner may appeal to the Joint Commissioner of the concerned jurisdiction.
2. (2) The appeal shall be preferred within thirty days from the date of communication of such order. (3)
   • (a) No appeal against an order shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of payment of tax and penalty not disputed in 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.
3. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
4. (5) In disposing of an appeal, the appellate authority, may, after giving the appellant a reasonable opportunity of being heard.-
   • (i) confirm, reduce, enhance or annul the order;
   • (ii) set aside the order and direct the prescribed authority to pass a fresh order after such enquiry as may be directed; or
   • (iii) pass such orders as it may think fit.
5. (6) Every order passed on appeal under this Section shall subject to the provisions of Sections 17 and 18, be final.