Appeal and revision

(1) Any person who has been informed of his liability to pay the tax under this Act or the penalty recoverable under section 8-C or who is otherwise aggrieved by an order, passed under this Act or the rules made thereunder may, within thirty days from the date of receipt by him of the information of the order, make an appeal to such authority as may be prescribed in this behalf by the Central Government and that authority shall, thereupon, pass such order as it may think fit after affording a reasonable opportunity to the parties affected thereby of being heard: provided that no appeal shall be entertained unless the appellate authority is satisfied that the amount of tax and the penalty, if any, recoverable assessed on the assessee has been paid. (2) Any person aggrieved by an order made under sub-section (1) may, within thirty days from the date of the receipt by him of the order apply to Central Government or to such authority as the Central Government may, by notification, appoint in this behalf, for its revision. The Central Government or the authority so appointed, as the case may be, may thereupon pass such order in relation thereto as it may think fit after giving the applicant and such other person as may be affected by the order a reasonable opportunity of being heard. (3) Subject to the provisions of sub-section (2), the Central Government or the authority appointed in this behalf by the Central Government may, on its own motion or on an application made to it, call for the record of any proceedings which are pending before or have been disposed of by any assessing or appellate authority under this Act for the purpose of satisfying itself as to the legality or propriety of such proceedings or of any order made therein and pass such order in relation thereto as it may deem fit: Provided that no order shall be made under this sub-section which adversely affects the rights of a person without giving such person a reasonable opportunity of being heard.