(1)Subject to such rules as may be made, any dealer may, in the prescribed manner, appeal to such authority as may be prescribed against any order passed under subsection (3) of section 11, section 13 and section 16 of the Act.(2)No such appeal shall be entertained unless(a)it is accompanied by proof of payment, in such manner as may be prescribed, of the amount of tax admitted by the dealer to be due from him and ten per cent of the difference between such amount of tax including penalty and interest assessed; or(b)it is filed within forty five days of the date of passing of the orders as aforesaid or 30 days from the date on which the demand, if any, for tax or penalty is served or deemed to have been served on the dealer, whichever is later:Provided that the aforesaid authority may admit an appeal after the expiry of the said period, if on application by the dealer, it is satisfied that the dealer was prevented by sufficient cause from preferring the appeal within the aforesaid time.(3)Subject to such rules as may be made, any order passed in appeal under sub-sections (1) and (2) may be revised by such authority as may be prescribed on an application by the dealer or by or on behalf of the State Government as the case may be:Provided that no application for revision shall be entertained unless it is made before the' said authority within 60 days of the date' of passing of the order under sub-section (1) or sub-section (2), as the case may be, but the said authority may, if it is satisfied, on application that there' was sufficient cause for the delay, admit the said application for revision after condoning the delay:Provided further ,that the Commissioner may call for and examine the record of any proceedings under this Act in which any order other than an order passed in appeal under subsections (1) and (2) has been passed by any person appointed -- to assist the Commissioner for the purpose of satisfying himself as to the legality or propriety of such order and may, after such examination and after making or causing to be made such enquiry as he may deem necessary,' pass any order which he thinks fit and proper:Provided that no action under the second proviso shall be initiated while any appeal under sub-section (1) is pending or when the time prescribed in sub-section (2) for filing the appeal has not expired and except before the expiry of four years from the date of order which is the subject of scrutiny by the Commissioner.(4)The aforesaid appellate or revising authority may(a)confirm, reduce, annul, enhance or otherwise modify the assessment of tax, penalty or interest;(b)set aside any order and direct the authority which made the order, to pass a fresh order after further enquiry on specified points; or(c)pass such other orders as it may deem fit and proper.(5)No order prejudicial to any dealer shall be passed under this section without a reasonable opportunity of being heard being given to him.(6)Subject to such rules as may be made, any authority under this Act or its successors in office may, on application or otherwise, review any order passed by it to correct any error or mistake apparent from records:Provided that neither an application under this subsection nor the period during which it is pending shall be considered as cause for the delay, if any, in filing any appeal or application for revision Provided further that no such review shall be made if it has the effect of enhancing the tax or penalty or both, or of reducing a refund, unless the dealer or the person who is liable to pay the tax or the penalty or both, or as the case may be, eligible to get refund, is given a reasonable opportunity of being heard.
