Section 13 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
13. Appeal.
(1)An appeal from every original order under this Act or the rules made thereunder shall lie to the Appellate Authority appointed under section 6.(2)In the case of an order passed in appeal by the Appellate Authority, a second appeal shall lie to the Appellate Tribunal.(3)No appeal shall be entertained by the Appellate Authority or the Appellate Tribunal unless it is filed within thirty days from the date of receipt of the order, appealed against by the assessee and unless the entire amount of tax and penalty, if any, has been credited by the assessee in the Government treasury:Provided that an Appellate Authority or the Appellate Tribunal may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order-(a)without payment of tax with penalty (if any) or, as the case may be, or the penalty, or(b)on proof of payment of such smaller sum as it may consider reasonable, or(c)on the appellant furnishing in prescribed manner, security for such amount as the Appellate Authority or as the case may be, the Appellate Tribunal may direct.(4)Subject to such rules of procedure as may be prescribed, every Appellate Authority or as the case may be, Appellate Tribunal shall have the following powers, namely:-(a)in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set side the assessment and refer the case back to the Assessing Authority for making a fresh assessment in accordance with the direction given by it and, after making such further inquiry as may be necessary, the Assessing Authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; and(b)in any other case, the Assessing Authority or the Appellate Tribunal, as the case may be, may pass such orders on appeal as it deems just and proper.
