(1)Any proprietor or person may, in the prescribed manner, appeal to the authority as may be prescribed, against any assessment or re-assessment, within sixty days from the date of communication of the order appealed against:Provided firstly that, the said authority may entertain the appeal after expiry of the said period of sixty days but not beyond one hundred and fifty days, if he is satisfied that the applicant was prevented by sufficient cause from filing the appeal in time:Provided secondly that, no appeal shall be entertained by the said authority unless he is satisfied that such amount of the tax as the applicant may admit to be due from him has been paid.(2)Subject to such rules or procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may-(a)confirm, reduce, enhance or annul the assessment; or(b)set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or(c)pass such other orders as it may think fit.(3)(a)In the case of an order passed in appeal by the appellate authority under sub- -section (2), a second appeal shall lie to the Tribunal within sixty days of the date of passing of the order.(b)The Tribunal may admit the second appeal referred to after the period of sixty days referred to in clause (a) but not beyond one hundred fifty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal in that period.(4)No appeal under sub-section (3) or sub-section (9) shall be entertained by the Tribunal, and no revision application under sub-section (6) shall be entertained by the Commissioner, unless such appeal or revision application, as the case may be, is accompanied by satisfactory proof of the payment of tax or penalty or both that may be due:Provided that, the Tribunal or the Commissioner, as the case may be, if it or he thinks fit, for reasons to be recorded in writing, entertain any appeal or revision against any such order without making the payment as aforesaid, if the appellant or, as the case may be, the applicant, furnishes such security for such amount as it or he may direct.(5)In disposing of an appeal, the Tribunal shall have the same powers as that of the appellate authority under sub-section (2).(6)Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner, upon application or of his own motion, may revise, any assessment made or order passed under this Act or the rules made thereunder by a person appointed under section 2A to assist him:Provided that, before rejecting any application for the revision of any such order, the Commissioner shall consider it and shall record reasons for such rejection:Provided further that, no application for revision shall lie to the Commissioner in respect of any assessment if an appeal lies under sub-section (1) to the prescribed authority in respect of such assessment.(7)The proprietor or the person may, at his option, file a second appeal under sub- -section (3), or make an application for revision to the Commissioner under sub-section (6), and where the proprietor or the person has exercised such option, he shall be precluded from filing an application for revision under sub-section (6), or, as the case may be, from filing a second appeal under sub-section (3).(8)In disposing of the revision, the Commissioner shall have the same powers as those of the Appellate Authority under sub-section (2).(9)Where an order is passed by the Commissioner of his own motion under sub- -section (6), an appeal shall lie to the Tribunal from that order within sixty days and an appeal filed after that period may be admitted if the Tribunal is satisfied that the appellant had sufficient cause for not filing the appeal within that period.(10)Subject to such rules as may be prescribed, any assessment made or order passed under this Act or under the rules made thereunder, by any person appointed under section 2A or by the Tribunal constituted under section 2B may be reviewed by the person, or the Tribunal passing it, as the case may be, upon an application or of his or it's own motion, as the case may be.(11)Before any order is passed under this section which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.Explanation. - In this section, 'assessment' includes imposition of penalty.
