Appeal to the appellate authority

Appeal to the appellate authority.-

1. (1) Subject to section 40, an appeal against any order of a Joint Commissioner, a Deputy Commissioner or an Assistant Commissioner shall lie to the appellate authority.
2. (2) The time limit for filing appeal and manner for appeal that has been preferred to the appellate authority shall be such as may be prescribed.
3. (3) The appellate authority may, before disposing of any appeal make such further enquiry as it thinks fit, or may direct the Assessing Authority or the officer against whose order appeal has been preferred to make further enquiry and report the result of the same to the appellate authority and in disposing of the appeal the said 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 order of assessment, interest or penalty and direct the Assessing Authority to pass fresh order after such further enquiry as may be directed; and
   • (b) in the case of any other order, confirm, cancel, vary or remand such order.
4. (4) No appeal shall be filed under sub-section (1), unless the appellant has paid-
   • (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
   • (b) a sum equal to ten per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed: Provided that no appeal shall be filed against an order under sub-section
5. (13) of section 35, unless a sum equal to twenty-five per cent of the penalty has been paid by the appellant.
6. (5) Where the appellant has paid the amount under sub-section (4), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.