Appeal

Appeal.-

1. (1) Any 1[proprietor or stockist]1 aggrieved by the order of assessment 2[x x x]2 or by an order imposing penalty 3[passed under the provisions of this Act]3 may within 1[thirty days]1 from the date of receipt of the order, make an appeal to the prescribed authority (hereinafter referred to as " the appellate authority").

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

³ Substituted by Act 10 of 1986 w.e.f. 31.3.1986.

2. Omited by Act 10 of 1986 w.e.f. 31.3.1986.

1[(2) On receip of an appeal under sub-section

1. (1) the appellate authority shall, after giving the appellant an opportunity of being heard,-
   • (a) confirm, reduce, enhance, annul or modify the assessment or penalty ; or
   • (b) set aside the order of assessment or order imposing penalty and direct the Luxury Tax Officer to pass a fresh order after such enquiry as may be directed ; or
   • (c) pass such orders as it may think fit.] 1

¹ Substituted by Act 10 of 1986 w.e.f. 31.3.1986.