Section 30 in Himachal Pradesh General Sales Tax Act, 1968
30. [ Appeals. [Section 30 Substituted vide Act No. 15 of 1987 (Sec. 7).]
(1)An appeal from every original order passed under this Act or rules made thereunder shall lie-(a)if the order is made by an assessing authority or by an officer-in-charge of the check post or barrier or any other officer not below the rank of the Excise and Taxation Officer, to the Deputy Excise and Taxation Commissioner;(b)if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner;(c)if the order is made by the Commissioner or any officer exercising the powers of the Commissioner, to the Financial Commissioner.(2)An order passed in appeal by a Deputy Excise and Taxation Commissioner or by the Commissioner or any officer on whom the powers of the Commissioner are conferred, shall be further appealable to the Financial Commissioner.(3)Every order of the Financial Commissioner and subject to such order, the order of the Commissioner or any officer exercising the powers of the Commissioner or the order of the Deputy Excise and Taxation Commissioner or the assessing authority, if it was not challenged in appeal or revision, shall be final.(4)No appeal shall be entertained unless it is filed within sixty days from the communication of the order appealed against, or such longer period as the appellate authority may allow, for reasons to be recorded in writing.(5)No appeal shall be entertained by an appellate authority unless such appeal is accompanied by satisfactory proof of the payment or the [tax (including interest payable)] or of the penalty, if any, imposed or of both as the case may be:Provided that if such authority is satisfied that the dealer is unable to pay the [tax (including interest payable)] [Substituted for the word 'tax' vide Act No. 18 of 1991.] assessed or the penalty, if any, imposed or both, he may, for reasons to be recorded in writing, entertain an appeal without the [tax (including interest payable)] [Substituted for the word 'tax' vide Act No. 18 of 1991.]or penalty or both having been paid in full or after part payment of such [tax (including interest payable)] [Substituted for the word 'tax' vide Act No. 18 of 1991.] or penalty or both.(6)Subject to such rules of procedure as may be prescribed, an appellate authority may pass such order on appeal as it deems just and proper.]
