Section 16 in Goa Tax on Entry of Goods Rules, 2000
16. Appeal against orders of assessing authorities.
(1)An appeal under section 28 of the Act shall be preferred to the following authorities:-(a)in the case of an order passed by the Registering authority/assessing authority to the Assistant Commissioner;(b)in other cases, to the Deputy Commissioner:Provided that the Commissioner may, either suo motu or on application, for reasons to be recorded in writing, transfer an appeal pending before an appellate authority to another appellate authority. The order of transfer shall be communicated to the appellant, to the assessing authority against whose order the appeal was preferred, to the appellate authority concerned and to every other party affected by the order.(2)Every such appeal shall be in Form-12 hereto and shall be verified in the manner specified therein.(3)The appeal may be sent to the appellate authority by registered post or may be presented to that authority or to such officer as the appellate authority may appoint in this behalf by the appellant or by his authorised agent or a legal practitioner or an accountant duly authorised by the appellant in writing.
