Section 21   [ View Judgements ]


(1) An appeal under Section 17 shall -

(a) be made in Form 17;

(b) be presented to the appropriate Profession Tax Appellate Authority by the appellant in person or by his duly authorised agent or legal practitioner or be sent by registered post to such authority;

(c) contain a clear statement of the relevant facts and state precisely the relief prayed for;

(d) be accompanied by an authenticated copy of the order against which appeal is filed, as well as other relevant papers;

(e) be duly signed and verified by the appellant; and

(f) be accompanied by a treasury receipted challan in proof of having paid in full the amount of tax or penalty in respect of which the appeal is being preferred.

(2) An appeal may be summarily rejected on any of the following grounds :

(a) non-compliance of the provisions of Section 17;

(b) filing of the appeal after the expiry of the period specified in sub-section (2) of Section 17; and

(c) non-compliance of any requirement of sub-rule (1).

(3) If the Profession Tax Appellate Authority does not reject the appeal summarily under sub-rule (2), it shall fix a date for hearing the appellant or his duly authorised agent.

(4) If on the date fixed for hearing or any other date to which the hearing may be adjourned, the appellant does not appear before the said authority either in person or through a person duly authorised by the appellant, the said authority may dismiss the appeal or may decide it ex-parte, as it thinks fit.

(5) A copy of the order passed in appeal shall be sent to the appellant and another copy shall be sent to the authority who had passed the impugned order.

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