Amendment status not verified — confirm the current text below against the official source.
"10. (1) Any person aggrieved by an order passed under this Act by an assessing authority not being an order passed under this section, may appeal to the Assistant Commissioner of Taxes (Appe ~ ls ), agaimt such order within thirty days from the date of service of such order in the manner prescribed: Provided \ that foo appeal against an order of an assessment or penalty shall be entertained by the Assistant Commissioner of Taxes (Appeals) unless he is sati~fied that the amount of tax assessed or penalty imposed, if not otherwise directed by him, has bee!! paid~ "!;f!i~ ~l~?i•, ~PTl rt<1'·t ':l-'.l -~.1J'41 , ':l~'\~ ...-.... .... ~-- 1134 THE ASSAM GAZETTE; EXT ?.AORDINARY, DEC. 13, 1-.J72 Provided further that t 1t As istant Commissioner of Taxes (Appeals), before whom the appeal is iilen, may admit if after expir.ition o 1hirty <lays, if he is satisfied that for reasons bvyond the control of the appellant or any other suffic cnt cause it could not be filed within the specified tia1e. (2) The Assistant Go nmhi ncr of Taxes (Ap- peals) shall fix a d y and p'acv f ,r l <·:nin~ the appeal, and may from time t) ti1.ic adjourn the hearing and make such further enquiry s he th· n \s fit. (3) I n disposing of the appeal m<lcr sub-section (1) against an orde~· of a~ c smc'lt or penalty, the Assistant Commissioner of .,. xcs ( ·\ppc.ds) may, (a) confirm, rcc1trC<\ enhance or a nnul the assessment ; (b) set aside the asscssn-ent and direct a fresh assessment after such enquiry as m~y be ordered; or (c) confirm, reduce or penalty." annul the order of ProYision