Vat Actupdated - RS Goyal & Associates

53
specified in clause (c) to (f) of sub-section (1) of section 3 may, in the prescribed manner,
appeal against such order to the Appellate Authority :
Provided that no appeal shall lie against an order determining the date on which
liability of a dealer to pay tax arises or against a notice issued under this Act for
assessment or reassessment except after an assessment or reassessment order is
passed.
(2) Any dealer or person aggrieved by an order passed in appeal under sub-section (1)
may, in the prescribed manner, appeal against such order to the Appellate Board.
(3) Where the Commissioner considers any order passed under sub-section (1) by any
Appellate Authority other than Deputy Commissioner erroneous he may file an appeal
against such order before the Appellate Board within two calendar years from the date of
such order.
(4) Notwithstanding anything contained in the rules or the regulations framed under any
law for the time being in force or under the provisions of section 4, any officer not below
the rank of Deputy Commissioner duly authorised by the Commissioner in this behalf shall
also have the right to be heard at the hearing of the appeal under sub-section (2) and (3).
(5) No first appeal against an order of assessment, with or without penalty or against an
order imposing penalty shall be admitted by the Appellate Authority unless out of the total
balance due from the dealer, payment of tax and other amounts admitted by the dealer to
be due from him along with,-
(i) in case of an appeal against an ex-parte order, five percent, or
(ii) in other cases, ten percent,
of the remaining amount over and above the admitted amount is paid by the dealer and
the memorandum of appeal is accompanied by a satisfactory proof of payment of such
amount and 6 on an application by the dealer for stay of the recovery of the balance of tax
and / or penalty, the Appellate Authority may stay the recovery of the balance till the
decision of appeal. 6
20 Explanation,- for the purpose of this sub-section, admitted tax and other amount
means the tax and other amount due under this Act on the turnover of sales or
purchases, or both, 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
higher. 20
(6) No second appeal shall be admitted by the Appellate Board unless, out of the total
balance due from the dealer after the order passed in first appeal, twenty percent of such
balance is paid by the dealer and the memorandum of appeal is accompanied by a
satisfactory proof of payment of such amount and 6 on an application by the dealer for
stay of the recovery of the balance amount, the Appellate Board may stay the recovery
of the balance amount till the decision of appeal. 6
[(7) Every appeal shall be filed within sixty days from the date of communication of the
order against which the appeal is to be filed. -1.4.2006 to 31.3.2007 ]
(7) 6 Every first appeal shall be filed within thirty days and every second appeal shall be
filed within sixty days from the date of communication of the order against which the
appeal is to be filed. 6
(8) Subject to such procedure as may be prescribed and after such further inquiry as it
may think fit,-
(a) the Appellate Authority shall dispose of every appeal within [ one calender year -
1.4.2006 to 31.3.2007 ] 6 twelve months 6 from the date of filing of such appeal and
in disposing of such appeal, the Appellate Authority may ,-
(i) confirm, reduce, enhance or annul the assessment or reassessment of tax or
interest or imposition of penalty or both but shall not remand the case; or
(ii) pass such order as it may deem fit, in case of an appeal not covered by sub-