Bare ActsThe Assam Purchase Tax Act, 1967

Section 42

(1) Any dealer aggrieved by an order passed the Board

Amendment status not verified — confirm the current text below against the official source.

(1) Any dealer aggrieved by an order passed the Board. in appeal under section 40 Or passed in revision under sub-section (1) of section 41 may ap peal to the Board within sixty days of the d ate on which such order is communicated to him. ., ' ., '. ,,:, 18 (2) The Board may admit an appeal after the expiration of the sixty days referred to in sub-section (I) if it is satisfied tha t for reasons beyondj the control of the appellant or for any other sufficient cause it could not be filed within time. (3) An appeal to the Board shall be in the pres- cribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty five rupees, (4) The Board may, a fter giving the dealer an opportunity of being heard, pass such orders there- on as it thinks fit, and shall communicate such orders to the appellant and to the Commissioner. Power to

Section 42 – The Assam Purchase Tax Act, 1967 | DailyLaw.ai