Section 11 in The Jammu and Kashmir General Sales Tax Act, 1962
11. Appeals.
- [A dealer or any other assessee aggrieved by any order passed by the Assessing Authority or any other officer authorized by the Commissioner under section 15 or 15-A, other than the Deputy Commissioner, may within 30 days from the date on which he is served with the notice of demand or in case where notice of demand is not required, within 30 days from the service of the order, appeal to the Appellate Authority or if the order is made by the Deputy Commissioner to the Commissioner: ] [Substituted by Act IV of 2005, Section 11, w.e.f. 8-11-2004.][Provided that the Appellate Authority [or the Commissioner] [Substituted by Act VIII of 2001, Section 25.] may admit an appeal after the said period of thirty days if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period:Provided further that no appeal shall be entertained by the said authority unless it is satisfied that-(a)where all the returns for a year have been filed, the amount of tax due under this Act on the turnover of sales or purchases, as the case may be, admitted by the appellant in the returns filed by him or at any stage in any proceedings under this Act, whichever is higher, has been paid ; or(b)where some of the returns for a year have not been filed or no return has been filed for such year, the amount of tax due under this Act, admitted by the appellant in the returns, if any, filed by him or at any stage in any proceedings under this Act or 20% of the amount of tax assessed, whichever is higher, has been paid ; or(c)in case the appeal is against the imposition of penalty, [5% of the penalty levied has been paid] [Substituted by Act IV of 2005, Section 11, w.e.f. 8-11-2004.] :[provided that the Appellate Authority or his Commissioner may for reasons to be recorded in writing stay the recovery of the [demand disputed in appeal] [Added by Act VII of 2001, Section 25.]. However, the stay will not cover the amount of tax and penalty payable under clauses (a), (b) and (c) of the second proviso.][Explanation. - Noting in this sub-section shall apply to the cases where the Commissioner in exercise of the powers vested under section 8 makes an order extending the date of payment.] [Substituted by Act VII of 2001, Section 25.](2)The [Appellate Authority or the Commissioner] [Substituted by Act IV of 2005, Section 11.] may,after giving the appellant reasonable opportunity of being heard, -(a)confirm, reduce, enhance or annul the assessment or penalty, or(b)[ set aside the order and direct the assessing authority to pass a fresh order after such further enquiry as may be directed.] [Substituted by Act XX of 1981, Section 8.](3)If the amount of assessment or penalty is reduced by the [appellate authority or the Commissioner] [Substituted by Act III of 1998.] under clause (a) of sub-section (2), he shall order the excess amount of tax or penalty if realised to be refunded.(4)Every order passed in appeal under this section shall, subject to any order passed in revision under section [11-A or section 12] [Substituted by Act III of 1998.], be final.[Omitted] [Omitted by Act XX of 1981, Section 9.][11A. Appeals. - (1) Notwithstanding anything contained in any other law for the time being in force, any person aggrieved by an order passed under [section 11] [Section 11-A inserted by Act III of 1998, Section 4] may within three months from the date of such order prefer an appeal to the Tribunal.](2)The Tribunal may, after calling for and examining the relevant records and giving the parties reasonable opportunity of being heard,(a)confirm, cancel or pass any other order which it may deem or(b)set aside such order with a direction to pass fresh order after such enquiry as it may direct.(3)[ During the pendency of an appeal, the Tribunal may for reasons to be recorded in writing stay the recovery of the disputed amount of tax and penalty.] [Substituted by Act XIII of 2000 Section 4.]
