Section 24 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
24. Appeal to the Tax Board.
(1)Any officer empowered by the State Government in this behalf or any other person objecting to an order passed by the appellate authority under section 23 may appeal to the Tax Board within a period of sixty days from the date on which the order was communicated to him.(2)The Tax Board may admit an appeal preferred after the period of sixty days referred to in sub-section (1), if it is satisfied that the appellant has sufficient cause for not preferring the appeal within that period.(3)The appeal or the memorandum of cross-objection shall be in the prescribed form, and be verified in the prescribed manner, and in the case of an appeal preferred by any person other than an officer empowered by the State Government under sub-section (1) shall be accompanied by a fee equal to two percent of the amount of assessment objected to, provided that the sum payable in no case be less than two hundred rupees or more than one thousand rupees.(4)Notwithstanding that an appeal has been preferred under Sub-section (1), the payment of tax or penalty of any other amount, payable in accordance with any order passed by the appellate authority under section 23 shall not, pending disposal of the appeal, be stayed by the Tax Board;(5)The Tax Board shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit:Provided that if the appeal involves a question of law on which the Tax Board has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending, the Tax Board may defer the hearing of the appeal before it, till such revision petition in the High Court or the appeal in the Supreme Court is disposed of:Provided further that if as a result of the appeal any change becomes necessary in the assessment, which is the subject-matter of the appeal, the Tax Board may authorise the assessing authority to amend the assessment, and the assessing authority shall amend the assessment accordingly and thereupon, any amount over-paid by the assessee shall be refunded to him without interest, or as the-case may be any additional amount of tax due from him shall be collected in accordance with the provisions of this Act.(6)Notwithstanding that an appeal has been preferred under Sub-section (1). tax shall be paid in accordance with the assessment made in the case:Provided that the Tax Board may except in case of an appeal against an order passed by the appellate authority under section 23, in its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient secrutiny to its satisfaction in such form and manner as may be prescribed.(7)(a)The Tax Board may, on the application either of the appellant or of the respondent, review any order passed by it under sub-section (5) on the basis of facts which were not before it when it passed the order :Provided that no such application shall be preferred more than once in,respect of the same order.(b)The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which application relates was communicated to the applicant; and where the application is preferred by any person other than an officer empowered by the State Government under sub-section (1), it shall be accompanied by a fee equal to that which had been paid in respect of the appeal.(8)With a view to rectify any mistake apparent from the record, the Tax Board may, at any time, within five years from the date of any order passed by it under sub-section (5) or sub-section (7) amend such order:Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.(9)Except as provided in the Rules made under this Act, the Tax Board shall not have the power to award costs to either of the parties to the appeal or review.(10)Every order passed by the Tax Board under sub-section (5) or sub-section (7) or sub-section (8) shall be communicated to the appellant, the respondent, the authority from whose order the appeal was preferred, and Commissioner.(11)Every order passed by the Tax Board under sub-section (5) shall, subject to the provisions of sub-section (6) and/or sub-section (7), be final.
