Taxation Appeals Tribunal.

(1) There shall be one or more Taxation Appeals Tribunals (hereafter in this section referred to as "the Tribunal") for the corporation for hearing and disposing of an appeal preferred by any person who is not satisfied with the assessment order made by the Commissioner under this Act other than the orders relating to the transfer duty. (2) The Tribunal shall consist of a Judicial Officer who is or has been a Civil Judge. (Senior Division/Chief Judicial Magistrate). (3) The terms and conditions of the Tribunal shall be such as may be determined by the Government. (4) The salary and other allowances payable to the Tribunal shall be borne from the fund of the corporation. (6) (i) Every appeal filed under this section shall be entered in a register maintained for this purpose by the Tribunal. (ii) The Tribunal shall give to person filing an appeal written notice of the place, date and time of hearing the appeals. (v) The gist of the order passed in an appeal shall be recorded in the register which shall be duly attested by the Tribunal and a copy of the order shall be supplied within ten days from the date of passing of the order to the appellant. (9) where as a result of any order passed in appeal, any amount already deposited is in excess of the tax due, the difference after deducting the tax due shall be adjusted towards the tax and fine due, in respect of any other period, to the corporation.