Appeals.

(1) Any assessee objecting to an order passed under this Act by any officer other than the Commissioner or the Assistant Commissioner mentioned in S. 6 of this Act, may, within thirty days from the date of service of such order, appeal to the Assistant Commissioner against such order in the manner prescribed : Provided that no appeal against an order of assessment or penalty shall be entertained by the Assistant Commissioner unless he is satisfied that the amount of tax assessed or penalty levied, if not otherwise directed by him, has been paid ; Provided further that the Assistant Commissioner before whom the appeal is filed may admit it after the expiration of thirty days, if he is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time ; Provided also that no such appeal shall be admitted after a period of six months from the date of service of the notice on demand relating to the assessment from the date of service of the order, as the case may be. (2) Every appeal under sub-S. (1) shall be presented in such form, with such fees and shall be verified in such manner as may be prescribed. (3) The Assistant Commissioner shall fix a day and place for hearing of the appeal, and may, from time to time, adjourn the hearing and make or cause to be made such further enquiry as may be necessary. (4) In disposing of the appeal under sub-S. (1) against an order of assessment or penalty the Assistant Commissioner may— (a) confirm, reduce, enhance or annul the assessment, or (b) set aside the assessment and direct a fresh assessment after such enquiry as may be ordered, or (c) confirm, reduce or annul the order of penalty. (5) The appellate authority shall, on the conclusion of the appeal, communicate the orders passed by it to the appellant and the assessing authority.