Amendment status not verified — confirm the current text below against the official source.
(1) Any Person who has been informed of his liability , Pay the tax under this Act or the penalty Tecoverable under Section 8-C] or who ig otherwise aggri- eved by an order, passed undey this Act or the rules made thereunder may, within thirty days from the date of receipt Y him of the information of the order, make an appeal to Such authority as may be prescribed in this behalf by the [Cen that authority Shall, thereupon, it may think fit after affording a rea- sonable °pportunity to th © parties affected thereby of Tovided that 10 appeal shall be entertained unless the appellate authority is Satisfied that ‘[the amount of ie and the penalty, if any, Tecoverable] assessed on } the a8Sessee has been paid, ] Inserted by Punjab Act No. 3 of 1960 *Inserted by Punjab Act No, 7 54 3 u Stltued for the Words “‘y » Section 4, : sreanisa- tate Government” by the Punjab Reams et 4ws on State and Concurrent Subjects) tuted ad 3 of 1960, section 5, of 1964,0.40stituted for the words “ mount of tax assessed”, by Punjab Act No. 7 a © Scanned with OKEN Scanner PROFESSIONS, TRADES. ¢: . pb. Act VIN] ES, CALLING! 1956 AND EMPLOYMENTS TAXATION ids Any person aggrieved by an order made subecection (1) may, within thirty days from the date of the eceipt by him of the order apply to ‘[Central Government] ~ to such authotly as the [Central Government] may, by notification, appoint in this tehalf, for its revision. The Central Government] or the authority so appointed, as the case may be, may (hereupon pass such order in relation thereto as it may think fit after giving the applicant and such other person as may be affected by the order a reasonable opportunity of being heard. 2[(3) Subject to the provisions of sub-section (2), the Cental Government] or the authority appointed in this be- half by the [Central Government] may, on its own motion or on an application made to it, call for the record of any proceedings which are pending before or have been disposed of by any assessing or appellate authority under this Act for the purpose of satislying itself as to the legality or propriety of such proceedings or of any order made therein and pass such order in relation thereto as it may deem fit : Provided that no order shall be made under this sub- section which adversely affects the rights of a person without giving such person a reasonable opportunity of being heard.] _ .[9-A. Any proceeding before any authority under Proceedings before this Act shall be deemed to be a judicial proceeding within the Act to be the meaning of sections 193 and 228 and for the purpose udicial proces of section 196 of the Indian Penal Code. purposes. _, 9-B. Where the 1[Central Government] is of the Powsr to cxempt. opinion that it is necessary or expedient, in the public interest so to do, it may, by notification and subject to such conditions, if any, exempt any person or class of persons from the operation of this Act.] sas Bar of Civil and