Amendment status not verified — confirm the current text below against the official source.
(1) Any dealer objecting to an order of assessment or penalty passed under this Act may, within 30 d ays of service of such order. appeal to the prescribed authority against such assessment or penalty : 16 Provided that no appeal shall be entertainen by the said authority unless he is satisfied that the amount of tax assessed or penalty levied, if not otherwise directed by him, has been paid: Pr~vided further that tue authority before whom th e appeal is filed may admit i~ after expira tion of thirty days, if such authority is sat isfied that for reasons beyond the contro l 01 th e appellant or for any other sufficient cause it co uld not be filed wit hin time. ('2) Every ap pea l u nder su b-section ( I) shall be presen ted in tile p rescribed Ioru- and shall be veri- Get! in the prescribed manner. (3) The appellate authority shall fix a day and place for heariog of the app eal, and ma y, from time to time adjourn the hearing and make, or cause to be mack, such further enquiry as may be deemed necessa ry. ('1) In disposing of an appeal under sub-section (1) the appellate authority may- (a) confirm, red uce, cnha n ie or annul the assessment ; or (b) set aside the assessment and direct a fresh assessment after such enquiry as may be ordered ; or (c) confirm, reduce or annul th e order of penalt y. --- - "~ " _.,'1-. " Revision by