section 15
Appeals
The Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000Tax200034 sections
Statutory text
- (1) Any assessee (not being an officer of the State Government or the Central Government) aggrieved by any order passed by any authority under the provisions of this Act, not being an order passed under sub-section
- (3) of section 8, may within thirty days from the date on which the order was served on him, appeal to the appellate authority: Provided that the appellate authority may, for sufficient cause shown, admit an appeal preferred after the expiry of the period of thirty days aforesaid.
- (2) No appeal shall be entertained, unless the amount of tax or penalty or interest in respect of which the appeal has been preferred, has been paid in full.
- (3) The appeal shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee calculated at the rate of two percentum of the tax, penalty or interest under dispute, subject to a minimum of rupees fifty and a maximum of rupees one thousand.
- (4) The appellate authority may, after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed,-
- (a) confirm, reduce, enhance or annul or otherwise modify the assessment, penalty or interest as the case may be;
- (b) set aside the assessment penalty or interest, as the case may be, and direct the assessing authority to pass a fresh order after such further enquiry as may be directed; or
- (c) pass such other orders as he may think fit.
- (5) Before passing orders under sub-section (4), the appellate authority may make such enquiry as he deems fit or remand the case to any subordinate officer or authority for an enquiry and report on any specified point or points.
- (6) Every order passed in appeal under this section shall, subject to the provisions of section 16, be final.
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