Section 7A in The Kerala Tax on Luxuries Acts, 1976
7A. Appeal to the Appellate Tribunal.
(1)Any person aggrieved by an order of assessment made or a penalty levied under section 6, sub - Sections (7) and (8) of section 12A , sub - section (8) of section 13 or section 17A may with in sixty days from the date on which the order was served on him, appeal against such order, for the annulment or modification of the assessment or penalty to the appellate Tribunal in such manner as may be prescribed:Provided that the Appellate Tribunal may admit an appeal presented after the expiry of the said period if it is satisfied that the appellant has sufficient cause for not presenting the appeal within the said period.(2)Every appeal shall be in the prescribed form and shall be verified in such manner as may be prescribed and shall be accompanied by a fee of rupees seven hundred.(3)In disposing an appeal, the Appellate Tribunal may after giving the parties a reasonable opportunity of being heard, either in person or by a representative in the case of an order or 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; or(iii)pass such other orders as it may think fit:Provided that if the appeal involves a question of law for which the Appellate Tribunal has previously given its decision in another appeal and the matter is pending decision before the High Court or the Supreme Court as the case may be, the Appellate Tribunal may defer the hearing of the appeal before it, till the matter is finally disposed of by the High Court or the Supreme Court, as the case may be.(4)Every order passed by the Appellate Tribunal under sub-section (3) shall be communicated in the manner prescribed to the appellant, the respondent , the authority from whose order the appeal was preferred, the Deputy Commissioner concerned and to the Commissioner of Commercial Taxes.(5)All appeals together with interlocutory applications, if any pending for disposal before any Appellate Authority under this Act as on the date of commencement of this provision shall stand transferred to the Appellate Tribunal and the Appellate Tribunal shall consider the same as if it is an appeal field before it.
