Section 12 in The Maharashtra Tax on Lotteries Act, 2006
12. Appeals.
(1)An appeal from every original order passed under this Act shall lie to. the Commissioner and such appeal shall be filed within a period of sixty days from the date of communication of the order appealed against,(2)Subject to such rules of procedure as may be prescribed, the appellate authority shall have the following powers, namely:-(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment:Provided that, appellate authority may set aside the assessment order and refer the case back to the assessing authority for making fresh assessment. The assessing authority shall thereupon proceed to make such assessment and determine, the amount of tax payable on the basis of such assessment;(b)in any other case, the appellate authority may pass such order in the appeal as it deems just and proper:Provided that, the appellate authority shall not enhance an amount of tax assessed or reduces the amount of refund of the tax, unless the appellant has been given a reasonable opportunity of being heard.(3)The appellate authority may, while admitting the appeal, stay the order appealed against in full or part, subject to such conditions or restrictions, as it may deem necessary including a direction for depositing or a part or whole of the disputed amount by the appellant
