(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.(2)An appeal to the Tribunal shall lie-(a)By a dealer or a person aggrieved by any final order passed under this Act by the Commissioner in so far as such order relates to the assessment of turnover of the tax payable or to the imposition of any penalty under this Act and(b)By a dealer or a person or the Commissioner aggrieved by any final order passed in Appellate Authority in so far as such order relates to the assessment of turnover or the tax payable or to the imposition of any penalty under this Act within sixty days from the date on which such order was served on him.(3)Notwithstanding anything contained in subsection (1) or sub-section (2) no appeal shall lie against -(a)An assessment made under subsection (2) of section 7; or(b)A determination of tax made under section 20; or(c)An order levying interest under section 22; or(d)An order withholding a refund under section 31; or(e)An order pertaining to the seizure of account books, registers and other documents under section 44; or(f)An order under section 46; or(g)An order sanctioning prosecution under any provision of this Act or compounding refusing to compound any offence under section 67; or(h)Such other orders as may be prescribed.(4)Every appeal under subsection (1) or subsection (2) shall be in the prescribed form and verified in the prescribed manner and shall be accompanied by such documents as may be prescribed.(5)The Appellate Authority or the Tribunal may admit an appeal after the expiration of the aforesaid period mentioned in subsection (1) or, as the case may be, in subsection (2) if it is satisfied that the appellant had sufficient cause for not presenting the appeal within that period.(6)No appeal under subsection (1) or sub-section (2) against an order of assessment of tax with or without penalty or against an order imposing penalty shall lie unless such appeal is accompanied by satisfactory proof of the payment of tax including penalty, if any, which is admitted to be due or twenty percent of the amount of tax including penalty, if any, which has been assessed or levied whichever is higher:Provided that the appellate authority or Tribunal may, if it thinks fit for reasons to be recorded in writing and subject to furnishing of such security as such authority may deem fit, admit an appeal against such order with part payment or without any payment of the disputed amount of tax including penalty, if any, required under this subsection with a view to mitigate undue hardship which is likely to be caused to the dealer or person if the payment of such disputed amount is insisted on -(7)The appellate Authority or the Tribunal before whom an appeal is pending may, during the pendency of such appeal and subject to the provisions of subsection (6) stay recovery of the balance amount of tax or penalty which is not admitted by the appellant to be due from him on such terms and on such conditions as may be specified in the order granting such stay.(8)Any party to an appeal before the Appellate Authority may, within sixth days of the receipt of a notice that an appeal against the order of the prescribed authority has been preferred by the other party to the Tribunal, file a memorandum of cross objections in the prescribed manner against any part of order passed by the Appellate Authority and such memorandum shall be disposed of by the Tribunal as if it was an appeal.
