Amendment status not verified — confirm the current text below against the official source.
(1) Any dealer may, in the prescribed manner, appeal to the prescribed authority against any assessment within forty-five days or such further period as may be allowed by the said authority for cause shown to his satisfaction from the receipt of a notice of demand in respect thereof: Provided that no appeal shall be entertained by the said authority unless he is satisfied that the amount of tax, penalty or interest, as the appellant may admit to be due from him and an amount equal to twenty per centum of the tax, penalty or interest in dispute has been paid: Provided further that the said authority may, if he thinks fit, for reasons to be recorded in writing, entertain the appeal without prior payment of the amount equal to twenty per centum of the tax, penalty or interest in dispute, or on payment of such smaller amount of the tax, penalty or interest in dispute as it may direct. (2) Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may, for reasons to be recorded in writing,— (a) confirm, reduce, enhance or annul the assessment, or (b) when such authority is satisfied that it is not practicable or desirable to act in accordance with the provisions of clause (a), set aside the assessment and direct the assessing authority to make fresh assessment after such further inquiry as may be directed. (3) While acting in accordance with the provisions of clause (b) of sub-section (2), the appellate authority may set aside any part or parts of an assessment and, if he does so, the assessing authority shall make a fresh assessment in respect of such part or parts only, and the remaining part or parts of the previous assessment shall remain unaltered and valid. (4) Where— (a) the appellant makes payment of the amount equal to twenty per centum of the tax, penalty or interest in dispute in accordance with the first proviso to sub-section (1), or (b) the authority as referred to in the second proviso to sub-section (1), entertains any appeal without payment of the amount equal to twenty per centum of the tax, penalty or interest in dispute, or on payment of such smaller amount of tax, penalty or interest in dispute as required under the said proviso, as the case may be, the realisation of the amount of tax, penalty or interest in dispute in excess of the amount referred to in clause (a), or clause (b), as the case may be, shall remain stayed till the disposal of an appeal referred to in sub-section (2). Explanation.—For the purposes of this section, section 85, section 86 or section 87,— (a ) "assessment" means— (i) assessment of tax and imposition of penalty under section 45, section 46 and section 48, (ii) determination of interest under section 50, or (iii) rectification of mistake in determination of interest under section 51. (b) "notice of demand" means any notice served in accordance with the provisions of this Act for realisation of the tax, penalty or interest referred to in clause (a). 50 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter XIII.—Appeal, revision, review, power of taking evidence on oath and reference.—Sections 85-87.) Suo motu revision by Commissioner. Revision by Commissioner upon application. Revision by Appellate and Revisional Board.