Appeal

(1) Any dealer objecting to an order of assessment or penalty passed under this Act may, within thirty days from the date of the service of such order, appeal to the prescribed authority, against such assessment or penalty; Provided that no appeal shall be entertained by the said authority unless he is satisfied that the amount of tax assessed or the penalty levied, if not otherwise directed by him, has been paid; Provided further that the authority before whom the appeal is filed admits it after the expiration of thirty days, if such authority is satisfied that for reasons beyond the control of the applicant or for any other sufficient cause it could not be filed within time. (2) Every appeal under sub-section (1) shall be presented in the prescribed form and shall be verified in the prescribed manner. (3) The Appellate Authority shall fix a day and place for hearing of the appeal, and may from time to time adjourn the hearing and make or cause to be made, such further enquiry as may be deemed necessary. (4) In disposing of an appeal under sub-section (1), the Appellate authority may:- (a) confirm, reduce, enhance or annul the assessment; or (b) set aside the assessment and direct a fresh assessment after such enquiry as may be ordered; or (c) confirm, reduce or annul the order of penalty. (5) Every order passed in appeal under this section shall, subject to the provision of revision under section 20, be final.