Amendment status not verified — confirm the current text below against the official source.
[(1) An appeal from every original order under this Act, shall lie before the Appellate Assistant Commissioner or Deputy Commissioner (Appeals) as the case may be. (2) No appeals shall be entertained by the Appellate Assistant Commissioner or the Deputy Commissioner (Appeal) unless it is filed within thirty days from the date of receipt of the order appealed against by the assessee accompanied by a fee of rupees three hundred and unless the entire amount of tax and penalty, if any has been remitted by the assessee in the Government treasury or in any bank notified by the Government in this behalf. (3) Every authority referred to in sub-section (1) shall, subject to such rules, as may be made in this behalf, have the following powers, namely: - (a) in an appeal against as order, to confirm, reduce, enhance or annual assessment, or set aside the assessment in accordance with the direction given by it or him; and, (b) in any other case, to pass such order in the appeal as may be deemed just and proper.] Substituted by Act 19 of 2004 w.e.f. 01/04/2004.