Section 6 in Sales Tax New Deferment Scheme For Industries, 1989
6. Appeal to the Tribunal.
(a)Any party feeling aggrieved, may file an appeal to the Tribunal against any order of a District Level Screening Committee or the State level Screening Committee within a period of sixty days from the date of communication of the order sought to be appealed against:Provided that the period of limitation in this clause shall be 180 days in case of an appeal being filed by a Commercial Taxes Officer or an Assistant Commercial Taxes Officer.(b)The division or the larger Bench of the Tribunal shall, after giving the parties concerned to the appeal an opportunity of being heard, pass such order thereon as it thinks fit.
