Section 13   [ View Judgements ]

Appeals


(1) An appeal from every original order under this Act or rules made thereunder shall lie to the Appellate Authority appointed under section 6.



(2) In the case of an order passed in appeal by the Appellate Authority, a second appeal shall lie to the Appellate Tribunal.



[1] ["(3) (a) No appeal against an order of assessment, with or without penalty or interest, or against an order imposing a penalty or interest, shall ordinarily be entertained by an Appellate Authority or the Appellate Tribunal, unless such appeal is accompanied by satisfactory proof of the payment of the tax with penalty or interest, or, as the case may be, of the payment of penalty or interest, in respect of which appeal has been preferred:



Provided that, an Appellate Authority or Appellate Tribunal may, if it thinks fit, and for reasons to be recorded in writing, entertain an appeal against such order, on payment of not less than twenty-five per cent. of the amount of tax, penalty or Interest, in respect of which appeal has been preferred, as the Appellate Authority or Appellate Tribunal may direct.



(b) No appeal shall be entertained by the Appellate Authority or by the Appellate Tribunal unless it is filed within sixty days from the date of communication of the order appealed against:



Provided further that the Appellate Authority or the Appellate Tribunal may admit an appeal after the period of limitation, if it is proved by the appellant to the satisfaction of the Appellate Authority or, as the case may be, the Appellate Tribunal that he had sufficient cause for not preferring the appeal within such period."



(4) Subject to such rules of procedure as may be prescribed every Appellate Authority (both in the first appeal or the second appeal) shall have the following powers, namely:-



(a) in an appeal against an order of assessment. U may confirm, reduce, enhance or annual the assessment; or it may set aside the assessment and refer the case back to the Assessing Authority for making a fresh assessment in accordance with the direction given by it and after making such further inquiry as may be necessary the Assessing Authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; and



(b). in any other case, the Appellate Authority or the Appellate Tribunal, as the case may be, may pass such orders in the appeal as it deems just and proper.

FOOTNOTES:

1. 'Sub section (3)' was substituted by Mah. Act No. 12 of 1995 with effect from . 8.6.1995. Sub-section (3) was substituted read as under "(3) No appeal shall be entertained by the Appellate Authority or the Appellate Tribunal unless it is filed within 30 days from the date of receipt of the order appealed against by the assessee, and unless the entire amount of tax and penalty, if any, has been credited by the assessee in the Government Treasury".



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