Amendment status not verified — confirm the current text below against the official source.
Appeals to the Appellate Asststant Commzsstoner.-( 1) Any person objectmg to an ordet affecting htm passed by an appropnate authonty under sub-section (6) or sub-fectton ( 7) of section 14, sub-section (2) 'I -~-i --I ~-· . ' ~· . 61 or sub-section (3) of section 17, sub section ( 1), sub-section (2) or sub- section (3) of sectiOn 18, sub-section (I) or sub-section (2) of sectiOn 19, section 26, section 29, section 30 or sub-sectwn (2) ofsectwn 47 may, Within a period of th1rty days from the date on wh1ch the order was served on !urn, appeal agamst such order to the Appellate .'\s~Js tant Comm1sswner: Provided that the Appellate Ass1stant CommiSSioner may admit an appeal presented after the expiration of the sa1d pe110d 1f he IS satisfied that the appellant had sufficient cause for not presentmg the appeal within the sa1d penod: Piov1ded further that in the case of an order under sub-sectwn (2) or sub-section (3) of section 17, sub-section (I), ~ub-sectwn (2) or sub-section (3) of section 18 or sub-section (I) or sub-sect1on (2) of section 19, no appeal shall be entertamed under this sub-sectiOn unless it IS accompamed by satisfactory proof of the payment of the tax or other amounts admitted by the appellant to be due or of such instal- ment thereof as m1ght have become payable, as the case may be. (2) The appeal shall be in the prescnbed form and shall be veri- fied in the prescnbed manner. (3) In disposing of an appeal, the Appellate Ass1~tant Commis- sioner may, after g1vmg the appellant a reasonable opportunity of bemg heard,- (a) m the case of an order of assessment or penalty,- ( t) confirm, reduce, enhance or annul the assessment or the penalty or both; (u) set aside the assessment and direct the assessing authority to make a fresh a~sessment after such further enquiry as may be directed; or (iu) pass such other orders as he may think fit, or (b) in the case of any other order, confirm, cancel or vary such order: Provided that, at the hearing of any appeal against an order of the assessmg authority the assessing authority shall have the 1 ight to be heard e1ther m pe1 son or by a representative. (4) Where as a result of the appeal any change becomes neces- sary in the order appealed agamst, the Appellate Assistant Commissioner may d1rect the assessmg authority to amend such orde1 accordingly and, on such amendment being made, any amount overpa1d by the appellant shall be refunded to h1m or the further amount of tax, 1f any, due from him shall be collected in accordance vv~th the provisions of this Act, as the case may be. (5) NotwJthstandmg that an appeal has been preferred under sub-section (I), the tax or other amounts shall be pa1d in accordance with the order against which the appeal has been preferred: Provided that the Appellate Assistant Commissioner may, m his disGretion, give such directions as he thinhs fit m regard to the payment 62 of the tax before the disposal of the appeal, if the appellant furnishes sufficient secunty to his satisfaction in such form and in such manner as rna y be presci i bed.