Section 23 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
23. Appeals.
(1)Any person objecting to an order affecting him passed under the provisions of this Act may appeal to such authority as may be prescribed (hereinafter referred to as the appellate authority),(2)[ The appeal shall be preferred within sixty days from date on which the order sought to be appealed against is communicated; but the appellate authority may admit an appeal even after the said period of sixty days if it is satisfied that appellant had sufficient cause for not preferring the appeal within the said period.] [Substituted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.](3)(a)No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax penalty not disputed in the appeal;(b)Notwithstanding that an appeal has been preferred under Sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred:Provided that the appellate authority may in its discretion, give such direction as it thinks fit in regard to the payment of tax or other amount payable under clause (b) if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed,(4)The appeal shall be in the prescribed form and shall be verified in the prescribed manner.(5)In disposing of an appeal, the appellate authority may, after giving the appellant a reasonable opportunity of being heard,(a)in the case of an order of assessment or penalty, -(i)confirm, reduce, enhance or annul the assessment or penalty or both; or(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; and(iii)pass such other orders as it may think fit.(b)every order passed on appeal under this section shall, subject to the provisions of sections 24, 25, 27 and 28, be final.
