Amendment status not verified — confirm the current text below against the official source.
(1) Withia thirty days from the date of Re- rec;eipt ob' the copy of an ordcr of assessment, with or VIEW. without penalty, under section 10, ilny dealer may, in the prescribed manner, appeal to the prescribed Wth~rity against such assessment or penalty or both: Provided that no appeal shall be e~ltertained by the said authority unless he is satisfied that svch amount of tax as the appellant may adnit to be due frca fin has becrl paid: Provided further that the prescribed authority may admit the appeal aftcr the period hereinbeforr: specjfied if the said authority is satisfied that the dealer has sufficient cause for not preferring the zppeal within the said pcriod. (2) Subjccr to such rules or procedure 3s may be pi.esc~.ibed, the appellate aulhority, in disposi r~g c3f any appeal tluder sub-sectiun (I), may- (a) confirm, reduce, eubal~ce or annul t 4 ~ assessment or penalty, jf any, or both; or (17) SC! aside the assessment or penally, if any, cr both and dircct the assessing authority to pass a fresh ordex after such further inquiry as may be directed. (3) Subjc.ct to such rules as may be prescribed apd for rep~sons to be rccordcd in writing, the Commissionrs may, upon application ar of his own mtion, r~vise any order passed under this Act or the rdes made thcreundcr by a pexsou appointed under se~tion 7 to assist him: Provided that before rejecting any application for the revision of any such order the Commissioner shall consider. it and shall rccord reasons for su.ch rejection. (4) Subject to such d e s as may be prescribed, any order passed under this Act or the rules made thereunder by any person appointed under section 7 13 ay bo reviewed by the person passing it. (5) Before any order is passed under this section which is likely to affect any person adversely, such person siz;ll! be given a reasonable opportunity of beins heard, (6) Any dealer w11iIe preferring an appeaI or filing an application for revision zlud cr this seclion, sIlaIl deposit in thc prescribed manner the prescribed fces or pay the same by way of afixture of couit-fee stamps on the memorandum of appeal or applimtion for revision not withsta.ndi~~g anything contained i n 7 of1870 the Court-fees Act, 1870.