Appeals
 
  1. Any proprietor aggrieved by an order passed or a proceeding recorded by any authority under the provisions of this Act, may within thirty days from the date on which the order or proceeding was served on him, appeal to such appellate authority as may be prescribed:
    Provided that the appellate authority may admit an appeal preferred after a period of thirty days
    aforesaid if it is satisfied that the proprietor has sufficient cause for not preferring the appeal within
    that period.
  2. The appeal shall be in such form and verified in such manner, as may be prescribed, and shall be accompanied by a fee calculated at the rate of one per cent of the tax under dispute, subject to a maximum of rupees fifty.
  3. Where an appeal is admitted under sub-section (1), the appellate authority may, on an application filed by the appellant and subject to such terms and conditions as it may think fit, order stay of collection of the tax under dispute pending disposal of the appeal.
  4. Against an order passed by the appellate authority refusing to order stay under sub-section(3), the appellant may prefer revision petition within thirty days from the date of the order of such refusal to such authority as may be prescribed which may subject to such terms and conditions as it may think fit order stay of collection of tax under dispute pending the disposal of the appeal by the appellate authority.
  5. The appellate authority may, after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed,
    1. confirm, reduce, enhance or annul the assessment or penalty or both; or
    2. set aside the assessment or penalty or both and direct the authority whose order is appealed against to pass a fresh order after such further enquiry as may be directed ; or
    3. pass such other order as it may think fit.
  6. Before passing orders under sub-section (5) the appellate authority may make such enquiry as it deems fit or remand the case to any subordinate officer or authority for an enquiry and report on any specified point or points.
  7. Every order passed in appeal under this section shall, subject to the provisions of sections 9C, 9D, and 9E