Appeal to High Court

(1) Any dealer objecting to an order relating to assessment passed by the (Commissioner of Commercial Taxes) suo- motu under sub-section (1) of Section 20 may appeal to the High Court within sixty days from the date on which  the order was communicated to him.

See Rule:42 Form VI

Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that the dealer had sufficient cause for not preferring the appeal within that period. (2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner and shall be accompanied by a (fee which shall not be less than five hundred rupees but which shall not exceed two thousand rupees as may be prescribed.) NOTE: The bracketed words were subs. for the words 'fee of rupees one hundred' by Act No. 25 of 1988 but the notification giving effect to the provisions of Act 25 of 1998 is not yet issued. (3) The High Court shall, after giving both parties to the appeal , a reasonable opportunity of being heard, pass such order thereon as it thinks fit. (4) The provisions of sub-sections (6), (7) and (8) of Section 22, shall apply in relation to appeals preferred under sub-section (1) as they apply in relation to petitions preferred under sub-section (1) of Section 22.

See Rule:41 Form IV