Amendment status not verified — confirm the current text below against the official source.
(1) Any person aggrieved by an order assessing the tax, or Imposing penalty under section 10 or section 11 may Within thirty days of the order being communicated to him, appeal to the appellate authority in the prescribed manner; Provided that no such appeal shall be entertained unless it is accompanied by satisfactory proof of payment of not less than one-half of the tax assessed and penalty, if any; imposed on the- person preferring the appeal. (2) The appellate authority may admit an appeal after the expiry of the period referred to in sub-section (1) if it is satisfied that there was sufficient cause for not preferring the appeal within that period. (3) The appellate authority shall, after affording 'the appellant an opportunity of being heard, pass such order in the appeal as it thinks fit and that order shall be final. CHAPTER V Miscellaneous Power to enforce attendance etc.