Section 33(1) in Assam General Sales Tax Act, 1993
(1)A dealer or a person aggrieved by any final order passed by the Assessing Officer in the exercise of powers conferred on him by or under this Act may appeal to the Appellate Authority against such order within thirty days from to date on which the said order was served on him.Explanation. - In this sub-section and in sub-sections (3) and (4) "final order" means an order, not being in the nature on an administrative order or interlocutory order, which determines the issues arising under this Act before the authority passing the order finally in so far as that authority is concerned.
