Section 15(1) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(1)Any assessee objecting to an order passed under this Act by any officer other than the Commissioner or the Assistant Commissioner mentioned in S. 6 of this Act, may, within thirty days from the date of service of such order, appeal to the Assistant Commissioner against such order in the manner prescribed :Provided that no appeal against an order of assessment or penalty shall be entertained by the Assistant Commissioner unless he is satisfied that the amount of tax assessed or penalty levied, if not otherwise directed by him, has been paid ;Provided further that the Assistant Commissioner before whom the appeal is filed may admit it after the expiration of thirty days, if he is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time ;Provided also that no such appeal shall be admitted after a period of six months from the date of service of the notice on demand relating to the assessment from the date of service of the order, as the case may be.
