13A. Appeal to appellate authority.-

(1) An appeal against any order passed under sections 5B. 5C, 10 (3) or under rule 15 of the Rajasthan Entertainments and Advertisement Tax Rules, 1957 shall be to the appellate authority. (2) The appeal shall be presented in the manner prescribed, within sixty days of the date on which the order sought to be appealed against or notice of demand, as the case may be, is served on the proprietor or the person concerned, however the appellate authority may condone the delay if it is satisfied that the appellant has sufficient cause for not preferring the appeal within the said period. (3) No appeal under this section shall be entertained unless it is accompanied by a satisfactory proof of the payment of tax or other sum admitted by the appellant to be due from him or of such installment thereof as might have become payable or twenty percent of the tax or other amount assessed, whichever is higher, but the appellate authority may, for reasons to be recorded, waive or relax the requirement of depositing the aforesaid amount. (4) Where an appeal under this Act has been filed, the appellate authority may, on an application in writing from the appellant, subject to sub-section (3), stay the recovery of the disputed amount of tax, penalty or interest or any part there of, for a period not exceeding two years but not for more than six months at a time, on the condition that the appellant furnishes adequate security to the satisfaction of the prescribed authority. (5) The appeal shall be in the prescribed form and shall be verified in the prescribed manner. (6) The following have the right to be heard at the time of hearing of the appeal- (a) the appellant either in person or his authorized representative; (b) the authority of officer against whose order the appeal has been preferred either in person or his representatives (7) The appellate authority may, before disposing of any appeal, make such further enquiry as it thinks fit or may direct the prescribed authority or the officer against whose order appeal has been preferred, to make further enquiry and report the result, of the same to him and while disposing of the appeal, the appellate authority may- (a) in the case of an order of assessment, interest or penalty- (i) Confirm, enhance, reduce or annul the assessment, interest or penalty; or (ii) set aside the assessment, interest or penalty and direct the assessing authority to pass fresh order after such further enquiry as per his directions; and (b) in the case of any other order confirm, cancel vary such order or set aside such order and remand the matter with such directions as he deems fit, (8) The appellate authority shall send a copy of the order passed by it, while disposing the appeal, to proprietor of the entertainment, the authority concerned, the Deputy Commissioner (Administration) concerned and the Commissioner.