Amendment status not verified — confirm the current text below against the official source.
(/) Within 30 days from the receipt of a notice Appeal. ‘ssued under sub-section (3) of section 8, any dealer may, in the prescribed manner, appeal against such assessment to such authority as may be prescribed : Provided that no appeal shall be entertained by such authority unless he is satisfied that the amount of tax assessed on the dealer has been paid. (2) Subject to such rules of procedure as may be prescribed, the said authority in disposing of any appeal under sub-section (/) may— (a) confirm, reduce, enhance or annul the assess- ment ; or (b) set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be Cirected.