| Appeals |
| (1) Any dealer objecting to any order passed or proceeding recorded by any authority under the provisions of this Act 1(other than an order passed or proceeding recorded by 2(an Additional Commissioner, Joint Commissioner), Deputy Commissioner under 3(sub-section (4-C)) of Section 14) may within thirty days from the date on which the order or proceeding was served on him, appeal to such authority as may be prescribed: |
| See Rule 33(1) |
| 4[Provided that the appellate authority may within a further period of thirty days admit the appeal preferred after a period of thirty days if he is satisfied that the dealer had sufficient cause for not preferring the appeal within that period. Provided further that an appeal so preferred shall not be admitted by the appellate authority concerned unless the dealer produces proof of payment of tax admitted to be due, or of such installments as have been granted, for the relevant assessment year, in respect of which the appeal is preferred.] 1. Inserted by Act 26 of 1961 w.e.f.1.10.1961. 2. Subs. by Act No.27 of 1996 w.r.e.f.1.10.1993 for the words "Joint Commissioner". Again subs. by Act No.8 of 1997 w.r.e.f.19.11.1991 3. Subs. by Act 16 of 1963 w.e.f.1.8.63. 4. Subs. by Act No.22 of 1995 w.e.f.1.4.1995. Again the first proviso was subs. by Act No. 8 of 1997 w.e.f.4.1.97. There earlier first proviso read as under: "provided that the appellate authority may admit an appeal preferred after a period of thirty days aforesaid, if he is satisfied that the 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 which shall not be less than fifty rupees but which shall not exceed one thousand rupees as may be prescribed.] |
| See Rule:33(2) Form I(A) |
| NOTE: Sub-section (2) was substituted by Act 16 of 1963, w.e.f.1.8.1963. The
bracketed words in sub-section 1. were subs. for the words "accompanied by a
fee calculated at the rate of one percent of the tax under dispute subject to a
maximum of rupees fifty" by Act No.25 of 1988 w.e.f.6.9.1988. 1((2-A) Where an appeal is admitted under sub-section (1), the appellate authority may, on an application filed by the appellant 2(and subject to furnishing of such security or on payment of such part of the disputed tax within such time as any be specified) order stay of collection of the tax under dispute pending disposal of the appeal. (2-B) Against an order passed by the appellate authority refusing to order stay under sub-section (2-A) the appellant may prefer a revision petition within thirty days from the date of the order of such refusal to the 3(the Additional Commissioner or the Joint Commissioner) who may, subject to such terms and conditions as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the appellate authority. |
| See Rule 33-B |
| (2-C) Not withstanding anything in sub-section (2-A) or sub-section (2-B), where a dealer has preferred an appeal to the Appellate Tribunal under Section 21, the stay, if any, ordered under sub-section (2-B) shall be operative till the disposal of the appeal by such Tribunal, and, the stay, if any ordered under sub-section (2-A) shall be operative till the disposal of the appeal by such Tribunal, only in case where the 3(the Additional Commissioner or the Joint Commissioner) on an application made to him by the dealer in the prescribed manner, makes specific order to that effect.) |
| See Rule 33-C |
1. Sub-sections (2-A),(2-B) and (2-C) were inserted by Act 16 of 1963, w.e.f. 1.10.1963. (a) confirm, reduce, enhance or annul the assessment or the penalty, or both; or (b) set aside the assessment or penalty, or both, and direct the assessing authority to pass a fresh order after such further enquiry as may be directed; or (c) pass such other orders as it may think fit. (4) Before passing orders under sub-section (3), the appellate authority may make such enquiry as it deems fit or remand the case to any subordinate officer or authority for an inquiry and report on any specified point or points. (5) Every order passed in appeal under this section shall, subject to the provisions of Sections 20,21,22 and 23 be final. |
| See Rule:35 |