Appeal

8.

1. (1) An appeal against the order passed under proviso to sub-section
2. (2) of section 6 shall lie to the Appellate Authority who shall be the Divisional Deputy Commissioner of Commercial Tax, having jurisdiction as specified in sub-section
3. (4) of section 3 of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002).
4. (2) The applicant may file an appeal against the order passed under proviso to sub-Section
5. (2) of Section 6 within 30 days from the date of communication of such order.
6. (3) No appeal shall lie against the order of settlement passed under sub-section
7. (3) of section 6.
8. (4) The Appellate Authority shall dispose off every appeal within 30 days from the date of filing such appeal and in disposing of the appeal, the Appellate Authority may,
   • (i) set aside the order of rejection of the application and remand the application to the competent authority for reconsideration, if it is found that proper opportunity had not been given to the applicant before rejection of his application or the submission of the applicant needs to be reconsidered by the Competent Authority, or
   • (ii) reject the appeal.
9. (5) No appeal shall lie against an order of rejection of a remanded application for settlement where such application had been remanded once under sub-section (4).