Amendment of section 4

(1) for sub-section (2), the following sub-section shall be substituted, namely:- "(2) The Government may appoint either the Commissioner of Commercial Taxes as the Appellate Authority or a person who has been an officer or one of the law of the Secretary to Government of Sikkim and has served for a minimum period of two years in the department of Commercial Taxes."; (2) after sub-section (6), the following sub-section shall be inserted, namely:- "(7)(a) Notwithstanding anything contrary to the provisions laid down in sub-section (1) and sub-section (2) above, and subject to clause (b) to this sub-section, the Commissioner may allow any of the prescribed authority who is subordinate to him, to perform the responsibilities of an Appellate Authority in certain cases, and such authority shall be deemed to be an Appellate Authority appointed under the Act. (b) The responsibilities referred to in clause (a) shall not be conferred to a prescribed authority below the rank of Joint Commissioner in the cases where the original order is passed by either Deputy Commissioner or Assistant Commissioner or other prescribed authority at the level of or Additional Commissioner or Special Commissioner where the original order is passed by Joint Commissioner and equivalent. (c) The powers and functions and procedures prescribed for the Appellate Authority shall mutatis mutandis apply in the appeals referred with the authorities referred to in clauses (a) and (b) above."