Section 76 in Daman and Diu Value Added Tax Regulation, 2005
76. Appeals to Appellate Tribunal.
(1)Any authority objecting any decision or order made under section 74 or any person aggrieved by a decision or order made by the Commissioner under section 74, may appeal to the Appellate Tribunal against such decision or order.(2)Subject to the provisions contained in section 77, no appeal shall be entertained unless it is made within two months from the date of service of the decision or order appealed against.(3)Every appeal made under this section shall be in the prescribed form, verified in the prescribed manner and shall be accompanied by such fee as may be prescribed.(4)No appeal against an assessment shall be entertained by the Appellate Tribunal unless the appeal is accompanied by satisfactory proof of the payment of the amount in dispute and any other amount assessed as due from the person:Provided that the Appellate Tribunal may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order without payment of whole or part of the amount in dispute, on the appellant furnishing in the prescribed manner security for such amount as it may direct:Provided further that no appeal shall be entertained by the Appellate Tribunal unless it is satisfied that such amount as the appellant admits to be due from him has been paid.(5)In proceedings before the Appellate Tribunal the person aggrieved may be permitted to adduce evidence not presented to the Commissioner for good and sufficient reasons.(6)The Appellate Tribunal shall -(a)in the case of an appeal filed against an assessment, confirm, reduce, or annul the assessment (including any penalty and interest imposed);(b)in the case of any other decision or order of the Commissioner, affirm or reject the decision; or(c)pass such other order for the determination of the issue or disposing of the appeal as it thinks fit:Provided that the Appellate Tribunal shall give reasons in writing for its decision which shall include its findings on material questions of fact and the evidence or other material on which those findings were based.(7)The Appellate Tribunal shall not set aside an assessment and remit the matter to the Commissioner or any other authority under this Regulation for a further assessment, unless it has first-(a)communicated the aggrieved person of the proposed order;(b)offered the person an opportunity to adduce such further evidence before it may assist the Appellate Tribunal to reach a final determination of the issue and disposing the appeal.(8)Where the Appellate Tribunal sets aside an assessment and remits the matter to the Commissioner or any other authority under this Regulation for a further assessment, the Appellate Tribunal may at the same time order the Commissioner to refund to the person whole or part of the amount in dispute(9)Where a person has failed to attend the hearing at the time and place stipulated, the Appellate Tribunal may adjourn the proceedings, reject the appeal or proceed to make an order determining the issue or disposing of the appeal in the absence of the person.(10)Save as provided in section 81 and sub-section (11), an order passed by the Appellate Tribunal on an appeal shall be final.(11)The Appellate Tribunal may rectify any mistake or error apparent from the record of its proceedings.
