Appeal to The Board

Appeal to The Board.-

1. (1) An appeal shall lie to the Board against-
   • (a) an order passed by the Commissioner under sub-section
2. (1) or sub-section
3. (5) of section 41;
   • (b) an order passed by an appellate authority.
4. (2) Any person aggrieved by any order referred to in sub-section (1), may file an appeal before the Board within ninety days of the date on which the order sought to be appealed against is communicated to him in writing.
5. (3) Notwithstanding anything contained in sub-section (2), the Commissioner or an Additional Commissioner (Administration) authorized specially or generally by the Commissioner may, if aggrieved by any order referred to in sub-section (1), direct any officer to file an appeal before the Board and such officer shall file such appeal under his signatures within one hundred and eighty days of the date on which the order sought to be appealed against is communicated in writing to the Commissioner or the Additional Commissioner.
6. (4) The respondent may, on receipt of notice that an appeal against an order referred to in sub-section
7. (1) has been preferred by the appellant, notwithstanding that he may not have appealed against such order, within one hundred and twenty days in the case of an officer of the Commercial Taxes Department and within sixty days in the case of a dealer, of receipt of the notice, file a memorandum of cross-objections verified in the prescribed manner, against any part of the said referred order and such memorandum shall be disposed of by the Board as if it were an appeal within the time specified in sub-section
8. (2) or (3).
9. (5) 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 twenty per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of fifty crore rupees, in relation to which the appeal has been filed.
10. (6) Where the appellant has paid the amount under sub-section (5), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal.
11. (7) The Board may admit an appeal or permit the filing of memorandum of cross-objections after the expiry of the limitation, if it is satisfied that there was sufficient cause for not presenting the same within that limitation.
12. (8) An appeal to the Board shall be made in the prescribed form and shall be verified in the prescribed manner.
13. (9) The Board shall, after giving both the parties to the appeal an opportunity of being heard, pass such order thereon as it thinks fit and send a copy thereof to the appellant, the Assessing Authority, the authority whose order was appealed against and the Commissioner.