Amendment status not verified — confirm the current text below against the official source.
(1) Any person who is entitled or required to oppeor before on officer oppointed under thisAct, or the Appellote Authority or the Appellote Tribunol in connedion with ony proceedings under this Act, moy, otherwise thon when required under this Act to oppeor personolly for exominotion on ooth or offirmotion, subiect to the other provisions of this section, oppeor by on o uthorised representotive. (2) For the purposes of this Act, the expression "outhorised represen- totive" sholl meqn o person outhorised bythe person referred to in sub-section (1) to oppeor on his beholf, being - lnterest on refund ol omount poid for odmission of oppeol. Appeoronce by outhorised represento- tive. 263 (o) his relotive or regulor employee; or (b) on odvocote who is entitled to proctice in ony court in lndlo, ond who hos not been deborred from procticing before ony court in lndio; or (c) ony chortered occountont, o cost occountont or o compony secretory, who holds o certificote of proctice ond who hos not been deboned {rom proaice; q (d) o retired officer of the Commerciol Tox Deport- ment of ony Stote Govern- ment or Union t€rritory or of the Boord who, during his service under the Government, hod worked in o post not below the ronk thon thot of o Group-B Gozetted officer for o period of not less thon two yeors: Provided frot such officer shollnot be entitled to oppeor before ony proceedings under thisActfor o period of one yeor from the dote of his retirement or resignotion; or (e) ony person who hos been outhorised to oct os o goods ond services tox proctitioner on beholf ol the concerned reg istered person. (3) No person, - (o) who hos been dismissed or removed from Government service; or 264 (b) who is convicted of on offence connected with ony proceedings under this Ad, lhe Centrol Goods ond Services Tox Act, the lntegroted Goods ond Services Tox Act or the Union Territory Goods ond Services Tox Act, or under the existing low or under ony of the Acts possed by o Stote Legisloture deoling with the imposition of toxes on sole of goods or supply of goods or services or both; or (c) who is found guilty of misconduct by the prescribed outhority; (d) who hos been odjudged os on insolvent. sholl be quolified to represent ony person under sub-section flF (i) for olltimes in cose of persons relerred to in clouses (o),(b) ond (c); ond (ii) for the period during which the insolvency continues in the cose ofo person referred to in clouse (d). (4) Any person who hos been disquolified under the provisions of the Centrol Goods ond Services Tox Act or the Goods ond Services ToxAct of ony other Stote or the Union Territory Goods ond Services Tox Act sholl be deemed to be disquolified under this Act. 265 I17. (l) Any person oggrieved byony order possed by the Stote Bench or Areo Benches of the Appellote Tribunol moyfile on oppeolto the High Court ond the High Court moy odmit such oppeol, if it is sotisfied thot the cose involves o substontiol question of Iow. (2) An oppeolunder sub-section (l ) sholl be filed within o period of one hundred ond eighty doys from the dote on which the order oppeoled ogoinst is received by the oggrieved person ond it sholl be in such form, verified in such monner os moy be prescribed: Provided thot the High Court moy entertoin on oppeol ofter the expiry of the soid period if it is sotisfied thot there wos sufficient couse for notfiling it within such period. (3) Where the High Court is sotisfied thot o substontiol question of low is involved in ony cose, it sholl formulote thot question ond the oppeol sholl be heord only on the question so formuloted, ond the respondents sholl, ot the heoring ol the oppeol, be ollowed to orgue thot the cose does not involve such question: Provided thot nothing in this sub- section sholl be deemed to toke owoy or obridge the power of the court to heor, lor reosons to be recorded, the oppeol on ony other substontiol question of low not formuloted by it, if it is sotisfied thot the cose involves such question. Appeol to High Court 266 (4) The High Court sholl decide the question of low so formuloted ond deliver such judgment thereon contoining the grounds on which such decision is founded ond moy oword such cost os it deems fit. (5) The High Court moy determine ony issue which- (o) hos not been determined by the Stote Bench orAreo Benches; or (b) hos been wrongly deter- mined by the Stote Bench or Areo Benches, by reoson of o decision on such question of low os herein referred to in subsection (3). (6) Where on oppeolhos been filed before the High Court, it sholl be heord by o Bench of not less thon two Judges of the High Court, ond sholl be decided in occordonce with the opinion of such Judges or of the mojority, i{ ony, of such Judges. (7) Where there is no such mojority, the J udges sholl stote the point of low upon which they differ ond the cose sholl, then, be heord upon thot point only. by one or more of the other Judges of the High Court ond such point sholl be decided occording to the opinion of the moiority of the Judges who hove heord the cose including those who first heord it. 5ol 1908 267 (8) Where the High Court delivers o judgment in on oppeol filed before it underthis sedion, effect sholl be given to such judgment by either side on the bosis of o certified copy ol the judgment. (9) Sove os otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, reloting to oppeols to the High Court sholl, os for os moy be, opply in the cose of oppeols under this section. I '18. ( l ) An oppeol sholl lie to the Supreme Court- (o) lrom ony order possed by the Notionol Bench or Regionol Benches of the Appellote Tribunol ; or (b) from ony judgment or order possed by the High Court in on oppeol mode under section 117 in ony cose which, on its own motion or on on opplicotion mode by or on beholf of the porty oggrieved, immediotely ofter possing of the judgment or order, the High Courtcertifies to be o rit one for oppeol to the Supreme Court. (2) The provisions of the Code of Civil Procedure, 1908, reloting to oppeols to the Supreme Court sholl, so for os moy be, opply in the cose of oppeols under this section os they opply in the cose of oppeols from decrees of o High Court. Appeol to Supreme Court. 268 (3) Where the judgment of the High Court is voried or reversed in the oppeol, effect sholl be given to the order of the Supreme Court in the monner provided in section 1 I 7 in the cose of o judgment of the High Court. '119. Notwithstonding thot on oppeol hos been preferred to the High Court or the Supreme Court, sums due to the Government os o result of on order possed by the Notionol or Regionol Benches of the Appellote Tribunol under sub-section (l ) ol section l1 3 or on order possed bythe Stote Bench or Areo Benches ol the Appellote Tribunol under sub-section (l) ol section I I 3 or on order possed by the High Court under section I17, os the cose moy be, sholl be poyoble in occordonce with the order so possed.