Amendment status not verified — confirm the current text below against the official source.
Any person aggrieved by a form issued under section 12 or by an order issued under sub- section (2) of section 16 or section 17 may prefer an appeal to an officer not below the rank of Joint Commissioner of State Tax as the Commissioner may, by notification, specify in this behalf. The said officer shall dispose of the appeal, either by,-- (1) confirming the order of the designated authority; or (ii) by allowing the appeal of the applicant; or (iii) by modifying the order of the designated authority; or (iv) set aside the order of the designated authority and direct the designated authority to pass a fresh settlement order, after further enquiry: Provided that in case the appeal of the applicant is allowed or the order of the designated authority is modified by the appellate authority under this section, the designated authority shall issue the certificate of settlement and order subject to payment of the amount payable: Provided further that the time limit for making payment after the issuance of such order of the appellate authority shall be the time limit as applicable for the payment of the demand made under sub-section (3) of section 12 as if the appellate order or the modified order, as the case may be, is a payment demanded under sub-section (2) of section 12.