Rule 33
 
.[(1) Subject to the provisions of Section 19, any person aggrieved by an order passed or proceeding recorded under the provisions of the Act by any officer not above the rank of an Assistant Commissioner may appeal to the Appellate Deputy Commissioner of the area concerned.

Provided that Commissioner may either suo-motu or on application, for reasons to be recorded in writing transfer an appeal pending before an Appellate Deputy Commissioner to another Appellate Deputy Commissioner and shall communicate the order of transfer to the appellant or petitioner, to every person affected by the order, the authority against whose orders the appeal or petition was preferred, and to the Appellate Deputy Commissioner.]

Subs. by G.O.Ms.No. 1445 Rev.dt.5.11.1986 published in A.P. Gazette Extraord. Part-I dt. 25.11.1986.

(2) (i). Every such appeal shall be in Form I and verified in the manner specified in the rules.

(ii). it shall be in duplicate.

1[(iii). 1[ It shall accompanied by a treasury receipt in support of having paid

3(iv). 2[ Every such appeal shall accompany a declaration in Form I(A) stating that the tax admitted to be due, or of such installments as have been granted, have been paid for the relevant assessment year, in respect of which the appeal is preferred along with proof of such payments.]

(a) in case where the levy of tax, or penalty is disputed, a fee calculated at the rate of two percent of the disputed tax 2[ ....] or penalty subject to a minimum of Rs.50/- and a maximum or Rs. 1,000/- and

(b) in all other cases a fee of Rs.50/-]
1. Subs. by G.O.Ms.No 688 d 11.x.1988 w.e.f. 6.9.1988.
2. The words "and surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995.
3. Ins. by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995.

(3) The appellate may be sent to the appellate authority by registered post or be presented to that authority or to such officer as the appellate authority may appoint in this behalf by the appellant or by his authorised agent or a legal practitioner.

(4) The appeal authority shall, after giving the appellant a reasonable opportunity of being heard, pass orders as laid down in sub-section (3) of Section (19).

Subs. by G.O.Ms.No. 1346, Rev. dt.25-8-1981

33-A [***] Omitted by G.O.Ms.No.508 Rev .dt. 10-3-1983

1[33-B.(1) Every application under sub-section (2A) or (2B) of Section 19 3[or under sub-section (6) of Section 21] shall be in 2(Form XXII) and shall be verified in the manner specified therein.


4(2) It shall be in duplicate and one of the copies shall be affixed with Court-fee stamp of the value of three rupees and shall also be accompanied by a certified copy of the order of assessment or order of penalty.

3[(3) Any order staying collection shall be limited to the amount actually disputed in appeal.]

Note: 1. Ins. by G.O.Ms.No.1857 Rev.dt. 28.x.1963
2. Subs. by G.O.Ms.No.415 Rev.dt.10.3.1964
3. Added by G.O.Ms.1445 Rev .dt. 5.11.1986
4.Sub. by G.O.Ms.No.202, Rev.dt.10.3.1989  

1[33-C.(1) In a case where stay of collection of the 3( tax *( ....) under dispute is granted by the appellate authority under 2[ sub-section (2A) of Section 19] and on disposal of the appeal by such appellate authority under 2( sub-section (3) of Section 19] the assessee files an appeal to the Appellate Tribunal, he may apply to the 4 (Additional Commissioner (Commercial Taxes) (Legal) or Joint Commissioner (Commercial Taxes) (Legal) for the continuance of the stay granted under [sub-section (2A) of Section 19] by the
appellate authority until the appeal filed before the Appellate Tribunal is disposed of.

(2) The application shall be in duplicate and one of the copies shall be affixed with court-fee stamp of the value of the three rupees. A copy of the appeal petition filed before the Tribunal shall also be enclosed to the application.

(3)Any order staying collection shall be limited to the amount actually disputed in appeal before the Appellate Tribunal.]

1. Rules 33-B and 33-C were inserted by G.O.Ms.No.1857 Rev. dt.28-10-1963
2. Subs. by G.O.Ms.No. 1445 Rev.dt.5-11-1986
3. Subs. by G.O.Ms.No. 473 Rev.dt. 18-3-1981 "The words " and surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995.
4. Subs. by G.O.Ms.No.1346 Rev.dt.25-8-1981 and again by G.O.Ms.No.788 Rev.dt.21.9.1996.