Section 30(1) in Himachal Pradesh General Sales Tax Act, 1968
(1)An appeal from every original order passed under this Act or rules made thereunder shall lie-(a)if the order is made by an assessing authority or by an officer-in-charge of the check post or barrier or any other officer not below the rank of the Excise and Taxation Officer, to the Deputy Excise and Taxation Commissioner;(b)if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner;(c)if the order is made by the Commissioner or any officer exercising the powers of the Commissioner, to the Financial Commissioner.
