Section 13 in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
13. Appeals.
(1)An appeal from every original order under this Act shall lie to the appellate authority appointed under Section 6.(2)In the case of an order passed in appeal by the appellate authority, a second appeal shall lie to the Joint Commissioner of Commercial Taxes.(3)No appeal shall be entertained by the appellate authority or the Joint Commissioner of Commercial Taxes, unless it is filed within 30 days from the date of receipt of the order appealed against by the assessee, and unless the entire amount of tax and penalty, if any, has been credited by the assessee in the Government treasury.(4)Subject to such rules of procedure as may be prescribed, every appellate authority (both in the first appeal or the second appeal) shall have the following powers, namely:-(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with the direction given by it and after making such further inquiry as may be necessary, the assessing authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; and(b)in any other case, the appellate authority or the Joint Commissioner of Commercial Taxes, as the case may be, may pass such orders in the appeal as it deems just and proper.
