Amendment status not verified — confirm the current text below against the official source.
(1) Any dealer aggrieved by an order passed under this Act by any person appointed under section 3 to assist the Commissioner, but not being an order passed under this section. may, within thirty days from the date of service or such order, appeal to a prescribed authority against such order. Provided that no appeal against an order of assessment or penalty shall be entertained by the said authority unless he is satisfied that the amount of tax assessed or Penalty levied, if not otherwise directed by him has been paid. Provided further that the authority before whom the appeal is filed may admit it after the expiration of thirty days, if such authority is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time. (2) Every appeal under sub-section (1) shall he presented in the prescribed form and shall be verified in the prescribed manner. (3) The appellate authority shall fix a day and place for hearing of the appeal and may, from time to time, adjourn the hearing and make, or cause to be made, such further enquiry as may be deemed necessary. (4) In disposing of an appeal under sub-section (1) the appellate authority may, (a) confirm reduce, enhance or annul the assessment; or (b) set aside the assessment and direct a fresh assessment after such enquiry may be ordered; or (c) Confirm, reduce or annul the order of penalty. Revision by Commissioner