Amendment status not verified — confirm the current text below against the official source.
Appeals.- 1[(1) Any person objecting to an order affecting him passed under the provisions of this Act by,- (i) a Commercial Tax Officer, may appeal to the Deputy Commissioner; and (ii) an Assistant Commissioner of Commercial Taxes or a Deputy Commissioner, may appeal to the Joint Commissioner.” Provided that any appeal preferred against the orders of the Commercial Tax Officer and pending before the date of commencement of this Act shall stand transferred to the Deputy Commissioner.]1