Section 13B in Rajasthan Entertainments and Advertisements Tax Act, 1957
13B. Appeal to the Tax Board.
(1)An appeal shall lie to the Tax Board against any order passed by appellate authority.(2)Any proprietor aggrieved by any order passed by an appellate authority may file an appeal within ninety days of the date on which the order sought to be appealed against is communicated to him in writing.(3)The Commissioner or any officer authorized by him, in this behalf, if objects to any order referred to in sub-section (1), may direct the concerned prescribed authority to file an appeal to the Tax Board and such authority shall file such appeal under his signature within one hundred and eighty days of te date on which the order sought to be appealed against is communicated in writing to the Commissioner.(4)The Tax Board may admit an appeal after the expiry of the limitation specified in sub-section (2) and (3) if it is satisfied that there was sufficient cause for not presenting the same within limitation.(5)An appeal under this section shall be heard by a single bench consisting of the Chairman or any other member of the Tax Board.(6)The Tax Board shall issue notice of the date fixed for hearing to the appellant and to the respondents and such notice may either be delivered personally or may be sent by registered post.(7)Where an appeal under sub-section (1) has been preferred by the proprietor to the Tax Board, the tax, interest or penalty shall be paid in accordance with the order against which appeal has been preferred, unless recovery of such tax, interest or penalty has been stayed by the Tax Board.(8)The Tax Board may on an application in writing from the proprietor, stay the recovery of the disputed amount of tax, interest or penalty or any part thereof for a period not exceeding two year;- but not more than six months at a time, on the condition of furnishing adequate security to the satisfaction of the prescribed authority and the amount found ultimately due shall be subject to interest from the date it became first due, in accordance with the provisions of this Act,(9)The Tax Board shall send a copy of the order passed by it under this section to the proprietor and also to the Commissioner
