Section 62(1) in The Punjab Value Added Tax Act, 2005
(1)An appeal against every original order passed under this Act or the rules made thereunder shall lie, -(a)if the order is made by a Excise and Taxation Officer or by an officer-Incharge of the information collection centre or check post or any other officer below the rank of Deputy Excise and Taxation Commissioner, to the Deputy Excise and Taxation Commissioner; or(b)if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner; or(c)if the order is made by the Commissioner or any officer exercising the powers of the Commissioner, to the Tribunal.
