Section 58(1) in Tamil Nadu Value Added Tax Act, 2006
(1)Any officer prescribed by the Government or any person objecting to an order passed by the Appellate [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under sub-section (3) of section 51, or by the Appellate [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under sub-section (3) of section 52, or by the [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under sub-section (1) of section 53, may,-(a)within a period of one hundred and twenty days, in the case of an officer so prescribed by Government.(b)within a period of sixty days, in the case of any other person, from the date on which the order was served,appeal against such order to the Appellate Tribunal:Provided that the Appellate Tribunal may, within a further period of one hundred and twenty days in the case of an officer prescribed by Government and sixty days in the case of any other person, admit an appeal presented after the expiration of the first mentioned period of one hundred and twenty days or sixty days, as the case may be, if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period:Provided further that no appeal filed by any person objecting to an order passed,-(a)under sub-section (3) of section 51 or under sub-section (3) of section 52 shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax as ordered by the Appellate [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner or by the Appellate [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner, as the case may be;(b)under sub-section (1) of section 53, unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty-five per cent of the difference of the tax ordered by the [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under section 53 and the tax admitted by the appellant:Provided also that no appeal shall be admitted against an order, passed by the Appellate [Deputy] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under section 51 or by the Appellate [Joint] [Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008] Commissioner under section 52, as the case may be, setting aside the assessment and directing the assessing authority to make a fresh assessment.
