Provided also that no order of confiscation shall be made in respect of luxuries which are not liable to payment of luxury tax.

Appeal and revision

1. (1) Any stockist may, in the prescribed manner, appeal to such authority as may be prescribed (hereinafter referred to as the appellate authority) against any order of assessment of luxury tax, determination of interest or imposition of penalty under section 9, within such time as may be prescribed : Provided that no appeal shall be entertained by the appellate authority unless it is satisfied that such amount of luxury tax, interest or penalty, as the case may be, as the appellant may admit to be due from him has been paid.
2. (2) Subject to such rules of procedure as may be prescribed and for reasons to be recorded in writing, the appellate authority, in disposing of any appeal under sub-section (1), may, by order,—
   • (a) confirm, set aside or annul the assessment, or
   • (b) reduce or enhance the amount of luxury tax, or
   • (c) modify any order pertaining to interest or penalty. (3)
   • (a) Any stockist or, as the case may be, the State Government, dissatisfied with an appellate order made under sub-section
3. (2) may, within sixty days from the date of receipt of such order, prefer an appeal in the prescribed manner to the Tribunal against such order : Provided that an appeal under this clause may be admitted after aforesaid period of limitation if the Tribunal is satisfied that the appellant had sufficient cause for not preferring the appeal within such period.
   • (b) The stockist or the State Government, as the case may be, on receipt of notice that an appeal has been preferred under clause
   • (a) may, notwithstanding that the said stockist or, as the case may be, the State Government may not have appealed against such order or any part thereof, within sixty days of the service of the notice, file a memorandum of cross objections and such memorandum shall be disposed of by the Tribunal as if it were an appeal presented within time under clause (a).
   • (c) While disposing of an appeal under this sub-section the Tribunal shall have same powers subject to the same conditions as are enumerated in sub-section
4. (2) and any order passed under this sub-section shall, except as otherwise provided in section 16, be final. (4)
   • (a) Subject to such rules as may be made and for reasons to be recorded in writing, the Commissioner may, on application by a stockist or person, or on his own motion, revise any order made under this Act or the rules made thereunder by any person other than the Tribunal, appointed under sub-section
5. (1) of section 3 to assist him : Provided that the Commissioner shall not entertain any such application for revision if the stockist or the person filing the same having a remedy by way of appeal under sub-section (1), or sub-section
6. (3) did not avail of such remedy