Amendment status not verified — confirm the current text below against the official source.
Appeal to the Tribunal (1) Any deeler agerieved by an order passed in eppeal under section 40 or passed in revision under sub-section (1) Of sectlan 41 may appeal to the Tribunal nitidin sinty davs of the date on which such order is communicated io him. (7) The Tribunal may adento un apoeal aller tee canimdian of te sixiv dave recerreal to in sabeclion (if i i. cactivfied that for reawiny beyond the contre] of the eapellant of for any ellicr suificient cause tt could net be fi¢ld within time. (3) An appeal ta the Teitunal shall be tn the preserined team and hall be veriied in the prescribed manner, and shall be acompanied by a fee of twenty five rupees. {4) The Tribunal may, after siving both partics to the apmeal a cease nable oppertunity af Deing heard fi) continm reduce, enhance or annul the assgcimes: of the ponaliy or Both ; ar (Hp set asite the asscusmient ac ihe nena. o¢ beth. and clirvet the assessing autherity to yess a fresh oider after such further iyjainy acs may be directed; or (1) pass such other orders as it may think fit, (5) Every order passed by the Fribunal under suheseetion (4) shall he Py 19 cammunicated by it to the dealer, the authnrity against whose order the appeal was prelorred and the Commissioner of ‘Taxes.