Provided that no order under this sub-section shall be passed without giving the applicant a reasonable opportunity to show cause against such refusal.

Appeal Appeal.—Any person aggrieved by an order passed under section 10, sub-section

1. (3) of section 14 or section 15 may prefer an appeal to an officer not below the rank of Joint Commissioner of State Tax as the Commissioner may, by notification, specify in this behalf. The said officer shall dispose off the appeal, either by,—
   • (i) confirming the order of the designated authority; or
   • (ii) by allowing the appeal of the applicant; or
   • (iii) by modifying the order of the designated authority; or
   • (iv) set aside the order of the designated authority and direct the designated authority to pass a fresh settlement order, after further enquiry: Provided that in case the appeal of the applicant is allowed or the order of the designated authority is modified by the appellate authority under this section, the designated authority shall issue the certificate of settlement subject to payment of the amount payable: Provided further that the time limit for making payment after the issuance of such order of the appellate authority shall be the time limit as applicable for an order under sub-section
2. (2) of section 10 as if the appellate order or the modified order, as the case may be, is an order under sub-section
3. (2) of section 10.