Appeals to the Appellate Assistant Commissioner

(1) Any person objecting to an order passed or proceeding recorded by the appropriate authority under sub-section (2) or sub-section (3) of section 17, sub-section (1), sub-section (2) or sub-section (3) of section 18, sub-section (1) or sub-section (2) of section 19, section 26, section 29, section 30 or sub-section (2) of section 47 may, within a period of thirty days from the date on which the order was served on him, appeal against such order to the Appellate Assistant Commissioner: Provided that the Appellate Assistant Commissioner may admit an appeal presented after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period: Provided further that in the case of an order under sub-section (2) or sub-section (3) of section 17, sub-section (1), sub-section (2) or sub-section (3) of section 18 or sub-section (1) or sub-section (2) of section 19, no appeal shall be entertained under this sub-section unless it is accompanied by satisfactory proof of the payment of the tax or other amounts admitted by the appellant to be due or of such instalment thereof as might have become payable, as the case may be. (2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner. (3) In disposing of an appeal, the Appellate Assistant Commissioner 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, enhance or annul the assessment or the penalty or both; (ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or (iii) pass such other orders as he may think fit, or (b) in the case of any other order, confirm, cancel or vary such order: Provided that, at the hearing of any appeal against an order of the assessing authority the assessing authority shall have the right to be heard either in person or by a representative. (4) Where as a result of the appeal any change becomes necessary in the order appealed against, the Appellate Assistant Commissioner may direct the assessing authority to amend such order accordingly and, on such amendment being made, any amount overpaid by the appellant shall be refunded to him or the further amount of tax, if any, due from him shall be collected in accordance with the provisions of this Act, as the case may be. (5) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amounts shall be paid in accordance with the order against which the appeal has been preferred: Provided that the Appellate Assistant Commissioner may, in his discretion, give such directions as he thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed.