65. Appeals. - (1) An appeal from every original order, not being an order mentioned in section 66, passed under this Act or the rules made thereunder, shall lie-
(a)if the order is made by a Sales Tax Officer, or any other officer subordinate thereto, to the Assistant Commissioner;(b)if the order is made by an Assistant Commissioner, to the Commissioner;(c)if the order is made by a Deputy Commissioner, Additional Commissioner or Commissioner, to the Tribunal.(2)In the case of an order passed in appeal by an Assistant Commissioner, a second appeal shall lie, at the option of the appellant, either to the Commissioner or to the Tribunal.(3)Subject to the provisions of section 71, no appeal shall be entertained unless it is filed within sixty days from the date of communication of the order appealed against.(4)No appeal against an order of assessment with or without penalty or against an order imposing penalty shall ordinarily be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of payment of the tax with or without penalty or, as the case may be, of the payment of the penalty in respect of which an appeal has been preferred:Provided that an appellate authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order-(a)without payment of tax with penalty (if any) or as the case may be, of the penalty, or(b)on proof of payment of such smaller sum as it may consider reasonable, or(c)on the appellant furnishing in the prescribed manner security for such amount as the appellate authority may direct.(5)The Commissioner on receipt of notice that an appeal against the order passed in appeal by the Assistant Commissioner has been preferred by the other party to the Tribunal, may, within thirty days of the receipt of the notice, file a memorandum of cross-objections against any part of the order passed in appeal by the Assistant Commissioner and such memorandum shall be disposed of by the Tribunal as if it were an appeal.(6)Subject to such rules of procedure as may be prescribed, an appellate authority may pass such order on appeal as it deems just and proper.(7)Every order passed in appeal under this section shall, subject to the provisions of sections 67, 69 and 72, be final.
