Amendment status not verified — confirm the current text below against the official source.
Appdal to tne Appellate Tribunal.-(!) Any officer empowered by the Government m this behalf or any other person objecting to an order passed by the Appellate Assistant Commissioner under sub-section (3) of section 34 and any pe1son objectmg to an order passed by the Deputy Commisstonei under sub-sectiOn (I) of section 35 and any person obJectmg to an o1der passed by the Inspecting Assistant Commissloner unde1 clause (c) of sub-sectiOn (4) of section 28 may, w1thm a period of Sixty days from the date on which the order was served on h1m in the manner prescnbed, appeal against such order to the Appe- llate Tribunal : Provided that the Appellate Tribunal may admit an appeal presented after the expiration of the said period if it is satisfied that the appellant had sufficient cause for not presenting the appeal w1thm the said penod. (2) The officer authonsed under sub-sectiOn (I) or the person against whom an appeal has been preferred, as the case may be, on rece1pt of notice that an appeal agamst the order of the Appellate Assi- stant Comm•ssioner has been perefer 1 ed under sub-section (I) by the other party, may, notwithstandmg that he has not appealed agamst such 01 der or any part thereof, file, within thirty days of the receipt of the notice, a memorandum of cross-obJeCtiOns, venfied, in the prescri- bed manner, against any part of the order of the Appellate Assistant CommisSioner, and such memorandum shall be disposed of by the Appellate Tnbunal as 1f 1t were an appeal presented Within the time specified in sub-section (I). (3) The appeal or the memorandum of cross-objections shall be in the prescribed form and shall be venfied in the prescribed manner and, in d.e case of an appeal preferred by any person other than an officer empowered by the Government under sub-section (I), it shall be accomparued by such fee not exceedmg one hundred rupees as may be prescr 1 bed. (4) In disposing of an appeal, the Appellate Tribunal may, after giving the parties a reasonable opportunity of being heard either in person or by a representative,- (a) m the case of an order of assessment or penalty,- (z) confirm, reduce, enhance or annul the assessment or penalty or both , (ll) set aside the assessment and dnect the assessmg authority to make a f1·esh assessment after such further enquiry as may be directed ; or (tit) pass such other orJers as it may thmk fit ; or (b) m the ca~e of any other order, confirm, cancel or vary such order. Provided that, 1f the appeal mvolves a questiOn of law on which the Appellate Tnbunal has prevwmlv g1ven its decision in another appeal and either a revision peht1on m the High Court against such decision or an appeal in the Supreme Court agamst the order of the H1gh Court thereon IS pendmg, the Appellate Tribunal may defer the hea1 mg of the appeal before It, till such revision petitiOn in the High Court or the appeal m the ~upreme Court 1s disposed of. I ~--! " I I ! ' :· I r I I L-, I / ~ -- 65 (5) Where as a result of the appeal any change becomes neces· sary in the order appealed against, the Appellate Tribunal may authonse the assessing authority to amend such order 1 accordingly and on such amendment being made any amount overpaid by the appellant shall be refunded to him or the further aMount of tax, if any, due from him shall be collected in accordance with the provisions of this Act. (6) Notwithstanding that an appeal has been preferred under sub-section ( 1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred : Provided that the Appellate Tnbunal may, in its discretion, give such d1rections as it thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to its sahsfactwn in such form and in such manner as may be prescribed. (7) (a) The appellant or the respondent may apply for review of any order passed by the Appellate Tribunal under sub-section (4) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made : Provided that no such application shall be preferred more than once in respect of the same order. (b) The application for review shall be preferred in the pres- cribed manner and within one year from the date on which a copy of the order to which the applicatwn relates was served on the apphcant in the manner prescribed, and, where the applicatwn is preferred by any person other than an officer empowered by the Government under sub-section ( 1), it shall be accompanied by such fee not exceedmg one hundred rupees as may be prescribed. (8) Every order passed by the Appellate Tribunal under sub- section (4) or sub-sectwn (7) shall be commumcated in the manner prescribed to the appellant, the respondent, the authority from whose order the appeal was preferred, the Deputy Commiss10ner concerned if he is not such authority and the Board of Revenue.