Amendment status not verified — confirm the current text below against the official source.
(1) Any assesscc (not being an officcr of the Slate Government or the Central Government) aggrieved by any ordcr passed by any authority under the provisions of this Act, not being an order passed under su b-scclion (3) OF section 8, may within thirty days from the date on which the order was served on him, appeal to the appellate authvsity: Providcd that thc appellate aut horily may, for sufficient cause sl~own, admit ao appeal preferred after the expiry oft he pel iod of thirty days- aforesaid. (2) No appeal shall be enlerlained, unlcss the amount of tax or penalty or interest in respect of which the appeal has bccn pmfcrred, has bean paid .in fdl. (3) The appcal shall be in such farm and verified in such manner as may bc prescribed and shall bc accompanied by a fee calculated at the rate of two percenturn of the tax, penalty or j merest under dispute, subject to,.a minimum of rupees fifty and a maximum of rupees one thousand. , . (4) The appallate autnority may, after giving the appellant rin. opportunity of being heard and subject to such rules of procedure as may be prescribed,- (a) coniirm, reduce, enhance or annul or olhelwisc modjfy'the assessment, penalty or interest as ihe case may be ; (b) set aside the asscssmcnt penally or inleresi, as the case may be, an'd direct the assessing authority fo pass a fresh ordcr aftcr such further cnquiry as may be directed ; or (c) pass such other orders as he may th ink fit. (5) Before passing orders under sub-sect ion (41, the appellate authority may make such enquiry as he deoms 6t or mmand thc case to any Subordinale ofices or authority for an enquiry and report on any speciiied point or poims. , (6) Evcry ordcr passcd in appcal undcr this seclion sllall, subject to the provi- sions of section 16, be f nal. Ravlsion.