Appeal

(b) no application for examination of legality and propriety under this sub-section shall be entertained after the disposal of appeal-filed by the dealer or other person, as the case may be, (c) where the Commissioner has filed an application under this Section and the dealer or other person withdraws the appeal filed by him or any other application for disposal of appeal summarily under sub-section (2), it shall be deemed for the purpose of Section 52, as if no appeal has been filed, and in such a case the period commencing from the date of filing application by the Commissioner and the date of the appellate authority's order on the application of the dealer, shall be excluded in computing the period of limitation provided in Section 52, and '; (d) if after computing, the period of limitation comes to less than six months, the revision under Section 52 may be made within six months from the date of receipt by the Commissioner of the relevant order of the appellate authority. Explanation-- For the purpose of this sub-section, the Commissioner shall include an officer authorized to file an appeal on behalf of the Commissioner before the Tribunal under Section 53 of this Act. (4) No appeal against an assessment order under this Act shall be entertained unless the appellant has furnished satisfactory proof of the payment of the amount of tax or fee due under this Act on the turnover of sales or purchases or oath, as the case may be admitted by the appellant in the returns filed by him or at any stage in any proceeding under this Act, whichever is greater. (4A) Notwithstanding anything contained in this Section, (i) no appeal against an ex-parte order shall be entertained unless the appellant has furnished satisfactory proof of the payment of sum equal to five percent of the amount of disputed tax or penalty or Rupees One Lakh whichever is less; (ii) no appeal against any other order, besides ex-parte assessment order or penalty shall be entertained unless the appellant has furnished satisfactory proof of the payment of sum equal to twenty percent of the amount of disputed tax, penalty or any other amount or Rupees Five Lakh whichever is less; (iii) no appeal, against any declaration form or certificate of turnover of concession or rebate, which is being rejected by the Assessing Authority or which are not being produced before the Assessing Authority, shall be entertained unless the appellant has furnished satisfactory proof of the payment of a sum equal to ten percent of the amount at general rate of tax payable under this Act, on the amount of the turnover of such declaration form or certificate, rejected or not produced. Explanation: The above mentioned amount shall be in addition to the condition of the stay given under Sub-Section (6). (5) The appeal shall be in the prescribed form and shall be verified ill the prescribed manner.