Appeal to the Appellate Tribunal

(1) Any dealer objecting to an order passed or proceeding recorded- (a) By any prescribed authority on appeal under Section 19,or (b) By the 1[Additional Commissioner, or Joint Commissioner or Deputy Commissioner under section 14] or under sub-section (2) of Section 20, may appeal to the Appellate Tribunal within sixty days from the date on which the order or proceeding was served on him.

See Rule:38,39&43 Section 24-A, Form II

1. Subs. for the words 'Deputy Commissioner' by Act 29 of 1981, w.e.f. 25.8.1981. In Clause (b) of sub-section (1) for the expression "Joint Commissioner or Deputy Commissioner suo-moto under 2(sub-section (4-C) of Section 14" the expression "Additional Commissioner, or Joint Commissioner or Deputy Commissioner under Section 14" were subs. by Act No.27 of 1996 w.e.f.1.8.1996. The effect of this substitution is that the orders of assessment passed by a Joint Commissioner or Additional Commissioner or Dy. Commissioner under 14(1) are also made subject to appeal to the STAT. Earlier only orders passed by Joint Commissioner under Section 14(4) were alone made subject to appeal to the STAT. 2. Subs. for the words sub-section (4-B) by Act 16 of 1963,w.e.f. 1.8.1963. 1(2) The Appellate Tribunal may within a further period of sixty days admit the appeal preferred after the period of sixty days specified in sub-section (1), if it is satisfied that the dealer had sufficient cause for not preferring the appeal within that period. 1. Subs-section (2) was subs. by Act No.8 of 1997 w.e.f.4.1.1997. The earlier sub-section (2) read as under: "(2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days mentioned in sub-section (1), if it is satisfied that the dealer had sufficient cause for not preferring the appeal within that period." (3) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by such fee [which shall not be less than one hundred rupees but [which shall not exceed two thousand rupees] as may be prescribed. The bracketed words in sub-section (3) were subs. by Act No.25 of 1988 for the words" not exceeding one hundred rupees" w.e.f.6.9.1988.

See Rule:38

(4) The Appellate 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 inquiry as may be directed; or (iii) pass such other orders as it may think fit; Provided that if the appeal involves a question of law, a decision on which is pending in any proceeding before the High court or the Supreme Court, the Appellate Tribunal may defer the hearing of the appeal before it, till such proceeding is disposed of. (5) Before passing any order under sub-section (4), the Appellate Tribunal may make such inquiry as it deems fit or remand the case to the appellate authority against whose order the appeal was preferred or to the assessing authority concerned, for an inquiry and report on any specified point or points. ((5-A) Notwithstanding anything in sub-section (4), where the dealer who has filed an appeal underthis section to the Appellate Tribunal fails to appear before the Appellate Tribunal either in person or by counsel when the appeal is called on for hearing, it shall be open to the Tribunal to make an order dismissing the appeal: Provided that the Appellate Tribunal may, on an application made by the dealer within thirty days from the date of communication of the order of dismissal and on sufficient cause being shown by him for his non-appearance when the appeal was called on for hearing, re-admit the appeal on such terms as it thinks fit, after giving notice thereof to the authority against whose order or proceeding the appeal is preferred.) NOTE: Sub-section (5-A) was inserted by Act 5 of 1974, w.e.f. 1.3.1974. ((6) Where a dealer, objecting to an order passed or proceeding recorded by a Deputy Commissioner of Commercial Taxes [under sub-section (4-C) of Section 14 or suo motu] under sub-section (2) of Section 20 has preferred an appeal to the Appellate Tribunal, 1(the Additional Commissioner, or the Joint Commissioner ) may, on an application filed by the dealer, 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 Tribunal. NOTE: The bracketed words Subs: by Act No.19 of 1986 w.e.f.1.8.1986 for the expression: "Suo-motu under sub-section (4-C) of Section 14 or" 1. Subs. by Act No.27 of 1996 w.e.f.1.8.1996 for the words "the Joint Commissioner". (6-A) The payment of tax and penalty, if any, due in accordance with the order of the first appellate authority or of the Deputy Commissioner suo motu under sub-section (4-C) of Section 14 or in revision under Section 20, in respect of which an appeal has been preferred under sub-section (1), shall not be stayed pending disposal of the appeal.) NOTE: Sub-sections (6) and (6-A) were substituted by Act 18 of 1985 w.e.f.1.7.1985 (7) Except as provided in the rules made under this Act, the Appellate Tribunal shall not have the power to award costs to either of the parties to the appeal. (8) Every order passed by the Appellate Tribunal under Sub-section (4) shall be communicated by it to the dealer, the authority against whose order the appeal was preferred, the (Commissioner of Commercial Taxes) and such other authorities as may be prescribed. NOTE: The bracketed words were substituted by Act 14 of 1978 w.e.f.17.1.1978 for the words "Board of Revenue". (9) Every order passed by the Appellate Tribunal under sub-section (4) shall, subject to the provisions of Section 22, be final.