Appeal to the Tribunal

(1) Any dealer aggrieved by an order passed in appeal under section 40 or passed in revision under sub-section (1) of section 41 may appeal to the Tribunal within sixty days of the date on which such order is communicated to him. (2) The Tribunal may admit an appeal after the expiration of the sixty days referred to in sub-section (1) if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time. (3) An appeal to the Tribunal shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty five rupees. (4) The Tribunal may, after giving both parties to the appeal a reasonable opportunity of being heard— (i) confirm, reduce, enhance or annul the assessment or the penalty or both; or (ii) set aside the assessment or the penalty or both, and direct the assessing authority to pass a fresh order after such further enquiry as may be directed; or (iii) pass such other orders as it may think fit. (5) Every order passed by the Tribunal under sub-section (4) shall be communicated by it to the dealer, the authority against whose order the appeal was preferred and the Commissioner of Taxes.