Amendment status not verified — confirm the current text below against the official source.
Bar on suits in Civil c‘ourts and indeninity--Nu suit shail be brausht in any Crd) Court to cat aude or modify any assessment mude or erder passed und r thy pros. sane of dhis Act, and no procecution, suit or (other procyrding shall liv aainst any Officer of the Government for amy- thing done in suod faith o. intended to be done under this Act or the mules Thaile thercunicr. 39, Decpation of Cosiumisioner’s power—The Commircdoner may, subject to sten conditions and restrictions as may be prescribed, delegate by notification in the Mficial Gazette, any of his powers under this Aci to any PETSON epjoinivd uinler section 4 to assist him, 40, Apocai—i]) Any desier egurieved by an order passed under thi: Act by any person appointed ander sertion 4 to assit the Commissioner, but not belig an ohn pewsed ander this Section, may, within thirty days from the date af seryice of such order, appeal te a prescribed authority against such order: a i? Provided that no appeal against an order of assessment of penalty shafl he ¢fieriained by the said authority unless he is satisfied that the amount Qf tax assessed ot penalty levied, if not otherwise directed by him, has heen paid: Provided further that the authoriiy before whom the appeal is field may admit it after the expiration of thirty days, if such, authority is salislicd that fer reasons beyond the contrel of the appellant or for any other sufficient cause, it could not be feld within time, (2) Every appeal under subsection (1) shall be presented in the pres- eribed farm and shalt 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 adiourn the hearmg and make or cause to be made, such further enquiry as may be deemed necessary. (4) In disposing a: an appeal under sub-section (1) the appellate autho- rily may: -- ; j {a} confirm, reduce, enhance or annul the assessment ; or (hb) set aside the assessment and direct a fresh assessment after SUCH enquiry ay may be ordered 5 of (e} confirm, reduce or amnul the order of penalty.