Amendment status not verified — confirm the current text below against the official source.
Appeal against assessmert." (l) Any assesseemay, in the prescdbed manner, apPeal to the Appellate Authodty agaiDst ary a,ssessment withiD tblty-llvc days orsuch lurtherpefiod rs may be idlowed by the vi'l alrtllori!y fo1 causc shown to i,J. sxtisfaction f}on] the leceipt ofa lodce ol.]emand ill rcspect tl]ercor: Provided d'iat no appeal shal1 be entefiained by the said Authority urLless il js salisl'icd lhat such amounl ofLhe tax, penalty or inlelest. as the case may be, as thc appeLlftlt may adrnjL to be due fion him has been paid. (2) Subiect to such Iules ofprocedure as may be nEde, the Appellatc ALrthority' in disposirlg ol any appeal under s ub-seclion ( 1), may, - (a) conlrm, Educe, enhance or annul the assessnent, ol (b) wlten sucll Authodry is satrslled, for rcasons to be rccorded ilr wriling, tha! it is not pucricable or desirable to act in accoldance with the prcvisions of clase (a), set asidc thiLt lssessment and dircclthe assessing autho ty to makc a liesh assessment after such tlrther inquiry rs may be dlrected. while acting in accordance with the provisions ofclause (b) ofsLrb-section (2)' the assessing authority shall male aiesh assessment in lespectofsuch part ol plrts only and thercmlining part or pafts oftheprcvious assessmentshrll remai11 unaltered and valid' Pendingdisposal ofan appealrefere.l to in sub-seclion (2), lhc Appellate Authodty rnay' on application, at its discretioland subjectto such conditlons undrestdctiotN as may be pres'dhe(l' stay realization ofthe amount ot'tax, penalty ot intercst fu dls pule wholly orin parl' Every appeai beforc the Appellate Altthority shallbe decided within r Period oltive years fiom rhe datc olits fllingl Prcvided that the period ofstay granted by the sltperior court and the period speut 1n decidiug the appeal against the interim order of the AppellateAuihodty, shallbe excluded while computilrg fie period ol Lm'Lllior : Provided fufiher that the Appellate Authodty may, forreasons to be recorded' extend the pedod of limitatiorl within one year tiom the cn.lolfive years period lbr a 1u(her period ofsix monlhs' (4) (3) (5) 60 i61 (1) (h) (t) '7 4.