Amendment status not verified — confirm the current text below against the official source.
(1) Any dealer, deeming himself aggrieved by any order passed -under this Act, may, in the prescribed manner and within one month from the date of such order, appeal therefrom to such officer of Government as may be prescribed: Provided that no appeal shall be entertained by_ such officer unless he is satisfied that an amount equal to fifty per cent. of the tax assessed under this Act or such lesser amount as such officer may, after considering all the circumstances of the case, fix, has been deposited by the appellant. 2) The officer. of Government to whom the appeal is. made may, after giving the parties an opportunity of being heard and after making such further inquiry, if any, as he deems fit, pass any order, confirming, altering or annulling the order appealed against and may also pass any interim order if he thinks such interim order to be necessary: Provided that no such order in appeal shall have the effect of subjecting any person to any greater penalty than has been adjudged against him in the order appealed from. (3) An order passed in appeal under this section shall he -final. rower to