Appeal

Tax1979106 sections6 chapters

Chapter VII PROCEEDINGS

Statutory text

(1) Any person aggrieved by any original order (not being an order mentioned in section 78 or passed under section 89) passed against him under this Act or under the rules made thereunder, may appeal to—
- (a) the Assistant Commissioner, if the order is made by a Sales Tax Officer or any other Officer subordinate to him;
- (b) the Deputy Commissioner, if the order is made by an Assistant Commissioner;
- (c) the Tribunal, if the order is made by the Deputy Commissioner, Additional Commissioner or Commissioner.
(2) In the case of an order passed in appeal by an Assistant Commissioner or a Deputy Commissioner, a second appeal shall lie to the Tribunal.
(3) Every order passed in appeal under this section, shall, subject to the provisions of sections 79, 84 and 85, be final.
(4) Subject to the provisions of section 83, no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against.
(5) No first appeal or second appeal against an order of assessment with or without penalty, or against an order imposing penalty shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of the payment of tax with or without penalty due as per the order in respect of which the appeal has been preferred: Provided that, an appellate authority may if it thinks fit, for reasons to be recorded in writing, entertain

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