Section 19 in Andhra Pradesh General Sales Tax Act, 1957
19. Appeals.
(1)Any dealer objecting to any order passed or proceeding recorded by any authority under the provisions of this Act other than an order passed or proceeding recorded by a an Additional Commissioner or Joint Commissioner, Deputy Commissioner under sub section (4 C) of Section 14 may within thirty days from the date on which the order or proceeding was served on him, appeal to such authority as may be prescribed:Provided that the appellate authority may within a further period of thirty days admit an appeal preferred after a period of thirty days if he is satisfied that the dealer had sufficient cause for not preferring the appeal within that period:Provided further that an appeal so preferred shall not be admitted by the appellate authority concerned unless the dealer produces proof of payment of tax admitted to be due, or of such instalments as have been granted, and the proof of payment of twelve and half per cent of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant, for the relevant assessment year, in respect of which the appeal is preferred.(2)The appeal shall be in such form, and verified in such manner, as may be prescribed and shall be accompanied by a fee which shall not be less than fifty rupees but which shall not exceed one thousand rupees as may be prescribed.(2-A) Where an appeal is admitted under sub section (1), the appellate authority may, on an application filed by the appellant and subject to furnishing of such security or on payment of such part of the disputed tax within such time as may be specified order stay of collection of the tax under dispute pending disposal of the appeal.(2-B) Against an order passed by the appellate authority refusing to order stay under sub section (2-A) the appellant may prefer a revision petition within thirty days from the date of the order of such refusal to the Additional Commissioner or Joint Commissioner who may, subject to such terms and conditions as he may think fit, order stay of collection of the tax under dispute pending disposal of the appeal by the appellate authority.(2-C) Notwithstanding anything in sub section (2-A) or sub-section (2-B), where a dealer has preferred an appeal to the Appellate Tribunal under Section 21, the stay, if any, ordered under sub section (2-B) shall be operative till the disposal of the appeal by such Tribunal, and, the stay, if any ordered under sub section (2-A) shall be operative till the disposal of the appeal by such Tribunal, only in case where the Additional or Joint Commissioner on an application made to him by the dealer in the prescribed manner, makes specific order to that effect.(3)The appellate authority may, after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed:(a)confirm, reduce, enhance or annul the assessment or the penalty, or both; or(b)set aside the assessment or penalty, or both, and direct the assessing authority to pass a fresh order after such further enquiry as may be directed; or(c)pass such other orders as it may think fit.(4)Before passing orders under sub section (3), the appellate authority may make such enquiry as it deems fit or remand the case to any subordinate officer or authority for an inquiry and report on any specified point or points.(5)Every order passed in appeal under this section shall, subject to the provisions of sections 20,21,22 and 23 be final.
