Amendment status not verified — confirm the current text below against the official source.
APPEALS : – (1) Any person aggrieved by an order passed under this Act by an assessing authority not being an order passed under this section, may appeal to the Appellate Assistant Commissioner of Taxes against such order within sixty days from the date of service of such order, in the manner prescribed : Provided that no appeal against an order of an assessment or penalty shall be entertained by the Appellate Assistant Commissioner of Taxes unless he is satisfied that the amount of Tax assessed or penalty imposed if not otherwise directed by him, has been paid : Provided further that the Appellate Assistant Commissioner of Taxes before whom the appeal is filed, may admit it after expiration of sixty days, if he is satisfied that for reasons beyond the control of the appelant or any other sufftcient cause it could not be filed within the specified time. (2) The Appellate Assistant Commissioner of Taxes shall fix a day and place for hearing the appeal, and may from time to time, adjourn the hearing and make such further enquiry as he thinks fit. (3) In disposing of the appeal under sub-section (1) against an order of assessment or pen- alty the Appellate Assistant Commissioner of Taxes may, (a) confirm, reduce, enhance, or annul the assessment; (b) set aside the assessment and direct a fresh assessment after such cnquiry as may be ordered: (c) confirm, reduce or annul the order of penalty. Ex-514/95 - 6 -