Amendment status not verified — confirm the current text below against the official source.
Bar of certain proceedings: (1) Save as provided under section 19, no assessment made and no order passed under this Act or the rules made thereunder, by the Collector or any person appointed under section 10, shall be called in question in any civil court; (2) Save as provided under sections 16 and 17, no appeal or application for revision shall lie against any such assessment or order. 16.Appeal: (1) Any dealer aggrieved by any order of the Collector, may file an appeal before such authority, within such time and in such manner, as may be prescribed; (2) No appeal against an order or the assessment shall be entertained by the said authority unless it is accompanied by satisfactory proof of the payment of the cess with interest, if any, in respect of which the appeal has been preferred; Provided that the said authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order,- (a) Without payment of the cess or interest, if any, but on furnishing in the prescribed manner, security for such amount of cess and interest, as it may direct;or (b) On proof of payment of such smaller sum, with or without security in like manner for such amount of cess and interest which remains unpaid as it may direct; (3) Subject to such rules of procedure as may be prescribed, the said authority may pass such order on appeal as it may think just and proper; (4) Every order passed in appeal under this section shall, subject to the provision of sections 17, 19 and 20 be final. _______________________________________________________________________________ (8) 17 .Revision: (1) Subject to such rules as may be prescribed, and for the reasons to be recorded in writing, the Collector may, upon application or on his own motion, review or revise any order passed under this Act or the rules made thereunder, by a person appointed under section 10 and subject thereto the Tribunal may, upon application, revise an order passed by the Collector; Provided that no application under this sub-section shall be entertained if it is not made within a period of four months from the date of the order; Provided further that before rejecting any application for the revision of any such order, the Collector or the Tribunal, as the case may be, shall record in Writing the reason for such rejection; (2) Before any order is passed under this section, which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard; (3) Where an appeal lies under section 16 and no appeal filed, no proceedings in revision under this section entertained upon the application of such person.