Assessment, refund and appeal

If the prescribed authority is not.satisJied luiih the accour.rts of pqrchases, saleq ret-umsfunished afid pqyfirents oJcess made bythe person registered oraccounts iurnished and payments madebyan unregistered person, ilany, such prescribed aulhority may ma-ke summary as.sessmenl.on such person within three yeaas fromlhe date of retu rns ,u rnished orpayment of cess made, and for this purpose the pr.escribed authority may cause the personlo produce allrelevani and necessary books of accounts or may make best judgmenl assessment if ihe person iails to produce books of accounts: Provided thal any excess payrnents of cess rnade by any person underthjs Acl shall after assessment, be iefunded or appropriated,to any outstanding dues or fllture iiabitity ol cess: Provided iurther that an appeal against any of the order ol the sub-ordinate prescribed althority shall lie to ihe next higher prescribed authority withio 45 (forty {ive) days ol passing oi the order agalnstwhich appealis inlended to be p.eierred:provided also tnai any appeal p'€ie(ed as pe. second trroviso slall be disposed oti by ihe Appellate Ailthority within a period oi one yearirom the date of filing ol such appealor withln such extended time as lhe orescibed authority at.ows wh:ch sha I not be r.ore than six months ai one instance.