Amendment status not verified — confirm the current text below against the official source.
( 1 ) An appeal against any order passed under this Act shall lie to,— ( a ) the concerned Deputy Commissioner of State Tax (Administration), if the order is passed by the authority subordinate to him; (b) the concerned Joint Commissioner of State Tax (Administration), if the order is passed by the Deputy Commissioner of State Tax; ( c ) the concerned Additional Commissioner of State Tax, if the order is passed by the Joint Commissioner of State Tax. ( 2 ) The appeal shall be filed within sixty days from the date of receipt of any order passed under this Act and any appeal filed thereafter shall not be entertained. ( 3 ) The Appellate Authority as specified in sub-section ( 1 ) of this section shall, after making such further enquiry, as may be necessary, pass such order, as it thinks just and proper. ( 4 ) There shall be no second appeal against an order passed under sub-section ( 3 ) of this section.