(1)Any person objecting to an order affecting him passed under the provisions of this Act by an assessing authority may appeal to the Appellate Authority as may be prescribed within thirty days from the date of receipt of order by him.(2)Where the Appellate Authority is satisfied that the person assessed has reasonable cause for not preferring to file an appeal within the time specified in sub-section (1) it may accept an appeal, provided it is within one year.(3)The appeal shall be in the prescribed form and specify in detail the grounds upon which it is made.(4)In the case of an appeal against an assessment, the Appellate Authority shall consider it only if-(a)the person has paid the tax due as per turnover returned by him, or(b)paid the tax which is not disputed by him :Provided that, on application made by the Appellant in this behalf, the Appellate Authority may, for good and sufficient reasons to be recorded in writing, exempt him from the operation of the provisions of this subsection.(5)The appellant shall serve a copy of the appeal memo to the authority against whose order the appeal is filed.(6)After considering the appeal and after affording an opportunity of hearing, the Appellate Authority may allow it in whole or part and amend the assessment or the decision objected to accordingly, or remands it for fresh disposal or dismisses the appeal or enhance the assessment or penalty or other amount:Provided that before making an enhancement the appellant shall be given an opportunity of being heard on the proposal of enhancement.(7)The Appellate Authority shall serve the appeal decision to the appellant with a notice, setting forth the reasons for the decision.
