Amendment status not verified — confirm the current text below against the official source.
(1) Any person aggrieved by an order of the Sales Commissioner may, within thirty days from the date of order, prefer an appeal to the Chief Sales Commissioner, in such form and manner as may be prescribed: Provided that the Chief Sales Commissioner may entertain the appeal after the expiry of the said period of thirty days, if he is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. (2) The Chief Sales Commissioner may, after hearing the appeal, confirm, vary or reverse the order appealed against and pass such order in relation thereto as he may deem fit.