Appeals

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 Deputy Commissioner (Appeal) (hereinafter called the Appellate Authority) of the concerned jurisdiction.
2. (2) The appeal shall be preferred within thirty days from the date of communication of the order appealed against
3. (3) No appeal against the 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.
4. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
5. (5) In disposing of an appeal, the appellate Authority may; after giving the appellant a reasonable opportunity of being heard:-
   • (i) set aside the order, or reduce or enhance the amount stated therein or annual;
   • (ii) pass such orders as it may think fit, for reasons to be recorded in writing.
6. (6) Every order passed on appeal under this section shall, subject to the provisions of section 18 be final.