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1). |
Any proprietor aggrieved by the order of assessment made under Section 7 or Section 8 or by an order imposing penalty under Section 9 may within thirty days from the date of receipt of the order, appeal to the appellate authority. |
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Rule 6(1) & Rule 8, Form VIII |
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Provided that the appellate authority may admit an appeal preferred after the period of thirty days aforesaid, if it is satisfied that the proprietor had sufficient cause for not preferring the appeal within that period. |
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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 two percent of the tax or penalty under dispute subject to a minimum of rupees fifty and maximum of rupees one thousand. |
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3). |
On receipt of an appeal under sub-section (1), the appellate authority may, after giving the. appellant a reasonable opportunity of being heard, confirm, annul or modify the assessment or penalty. |
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4). |
Where an appeal is admitted under this Section, the appellate authority may, on an application filed by the appellant and subject to such terms and conditions as he may think fit, order stay of collection of the tax or penalty under dispute pending disposal of the appeal. |