Appeals.

(1) Any assessee ¹[xxx] aggrieved by any order passed by ²[any assessing authority] under the provisions of this Act, ³[xxx] may within thirty days from the date on which the order was served on him, appeal to the appellate authority:

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Provided that the appellate authority may for sufficient cause shown admit an appeal preferred after the expiry of the period of thirty days aforesaid.

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⁴[(2) No appeal shall be entertained, unless 12.5 of the amount of disputed tax or penalty or interest besides the admitted tax, in full is paid.

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(3) The appeal shall be in such form and verified in such manner as may be prescribed.]

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(4) The appellate authority may after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed:-

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(a) confirm, reduce, enhance, or annul or otherwise modify the assessment, penalty or interest as the case may be;

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(b) set aside the assessment, penalty or interest as the case may be and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or

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(c) pass such other orders as it may think fit.

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(5) Before passing orders under sub-section (4), the appellate authority may make such inquiry as it deems fit or remand the case to any subordinate officer or authority for an inquiry and report on any specified point or points.

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(6) Every order passed in appeal under this section shall, subject to the provisions of section 16, be final.