Appeal

Appeal (1) Any dealer or other person aggrieved by an order made by the assessing authority, other than an order mentioned in section 10A or sub-section (6) of section 13A, may, within thirty days from the date of service of the copy of the order, appeal to such authority as may be prescribed:
PROVIDED that where the disputed amount of tax, fee or penalty does not exceed one thousand rupees, the appellant may, at his option, request the appellate authority in writing for summary disposal of his appeal, whereupon the appellate authority may decide the appeal accordingly.
(1A) The manner and procedure of summary disposal of appeal shall be such as may be prescribed.
(1B) No appeal against an assessment order under this Act shall be entertained unless the appellant has furnished satisfactory proof of the payment of the amount of tax or fee due under this Act on the turnover of sales or purchases, as the case may be, admitted by the appellant in the returns filed by him or at any stage in any proceedings under this Act, whichever is greater.
(2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
(3) The appellate authority may, after calling for and examining the relevant records and after giving the appellant and the Commissioner a reasonable opportunity of being heard or, as the case may be, after following the procedure prescribed under sub-section (1A)
(a) In the case of an order of assessment or penalty,
(i) confirm or annul such order; or (ii) vary such order by reducing or enhancing the amount of assessment or penalty, as the case maybe, whether such reduction or enhancement arises from a point raised in the grounds of appeal or otherwise; or (iii) set aside the order and direct the assessing authority to pass a fresh order after such inquiry as may be specified; or (iv) direct the assessing authority to make such inquiry and to submit its report within such time as may be specified in the direction or within such extended time as it may allow from time to time, and on the expiration of such time the appellate authority may, whether the report as been submitted or not, decide the appeal in accordance with the provisions of the preceding sub-clause; or (b) in the case of any other order confirm, cancel or vary such order:
PROVIDED that nothing in this sub-section shall preclude the appellate authority from dismissing the appeal at any stage with such observations as it deems fit where the appellant applies for withdrawal of the same and no request for enhancement of the assessment or penalty has been made. (3A) The appellate authority,
(a) shall in a case where the appellant makes a request under the proviso to sub-section (1); and (b) may, in any other case on the application of the applicant and after giving the Commissioner a reasonable opportunity of being heard, stay the realization of the amount of tax, fee or penalty payable by the appellant till the disposal of the appeal:
PROVIDED that
(i) no application under clause (b) of this sub-section shall be entertained unless it is filed along with the memorandum of appeal under sub-section (1);
(ii) [Omitted] (iii) no stay order under this sub-section shall remain in force for more than thirty days, unless the appellant, has, before the expiry of the said period, furnished security to the satisfaction of the assessing authority for payment of the amount, the realisation whereof has been stayed.
Explanation: Rejection of a similar application for stay by any authority for want of jurisdiction shall not by itself preclude the appellate authority from entertaining such application.
[Provided further that the appellate authority shall have no power to stay the operation of an order made under sub-section (1-B) or sub-section (1-C) or section 8-A.] (4) An order passed under this section shall, subject to the provisions of this Act, be final.
(4A) No appeal or revision shall lie against an order passed in appeal which has been disposed of summarily.
(5) If the amount of tax assessed, fee levied or penalty imposed is reduced by the appellate authority under sub-section (3) he shall order the excess amount of tax, fee or penalty if realised, to be refunded.
(6) Section 5 of the Limitation Act, 1963, shall apply to appeals or other applications under this section.
(7) The appellate authority shall be under the superintendance and control of the Commissioner:
PROVIDED that in the exercise of such superintendance and control, no orders, instructions or directions shall be given by the Commissioner so as to interfere with the discretion of the appellate authority in the exercise of its appellate functions.
Explanation: [Omitted]