Section 49 in Tamil Nadu Entertainments Tax Rules, 1939
49.
(1)[(a-) Any person aggrieved by an order passed under these rules by an Entertainments Tax Officer or by any other officer subordinate to the Commercial Tax Officer may, within thirty days from the date of such order, appeal to the Assistant Commissioner of Commercial Taxes:] [Substituted by G.O. Ms. No. 145, C.T. & R.E., dated the 15th February 1980.]Provided that the Assistant Commissioner of Commercial Taxes may admit an appeal presented after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period.(b)[ Every order passed on appeal under clause (a) shall, subject to revision by the Entertainments Tax Deputy Commissioner of the range concerned or any officer authorised by the Government under clause (bb) of sub-rule (2) or the Entertainments Tax Commissioner, be final.] [Substituted by G.O. Ms. No. 1204, C.T. b R.E., dated the 30th August 1976.](c)[ The Assistant Commissioner of Commercial Taxes may, in his discretion, either suo motu before the expiry of four years from the date on which an order was passed or on an application preferred within sixty days from the date on which an order or proceedings to which the application relates was communicated to the applicant, call for and examine the records relating to such order or proceedings of any Entertainments Tax Officer under the Act or these rules, for the purpose of satisfying himself as to the legality or propriety of such order or as to regularity of such proceedings and may pass such orders with respect thereto as he thinks fit:] [Substituted by G.O. Ms. No. 145, C.T. & R.E., dated the 15th February 1980.]Provided that the Assistant Commissioner of Commercial Taxes may admit an application for revision presented after the expiration of the said period if he is satisfied that the applicant had sufficient cause for not presenting the application within the said period.(cc)[ The Entertainments Tax Commissioner may, for reasons to be recorded in writing, transfer an appeal or an application under clause (c), as the case may be, pending before the Assistant Commissioner of Commercial Taxes to any officer not below the rank of the Assistant Commissioner of Commercial Taxes authorised by him in this behalf. The officer so authorised shall exercise all powers conferred on the Assistant Commissioner of Commercial Taxes in relation to such appeal or application.] [Substituted by G.O. Ms. No. 145, C.T. & R.E., dated the 15th February 1980.](d)[ Notwithstanding that an appeal under clause (a) or an application under clause (c) has been preferred, the tax, fee or other amounts shall be paid in accordance with the assessment, or order or proceeding against which the application has been preferred:] [Inserted by G.O. Ms. No. 1841, Revenue, dated the 23rd June 1959.]Provided that the authority concerned may, in its discretion, give such direction as it thinks fit in regard to the payment of the tax, fee or other amount before the disposal of the appeal or the application for revision, if the appellant or the applicant, as the case may be, furnishes sufficient security to its satisfaction in Form XIII or in Form XIV:Provided also that, if personal security alone is offered, the authority concerned shall not grant a larger concession than payment of the tax, fee or other amount in instalments.(2)[ (a) The Entertainments Tax Commissioner, subject to the control of the Government, and the Entertainments Tax Deputy Commissioner of the range concerned and subject to the control of the Entertainments Tax Commissioner, shall have power to superintend the administration of the Act and the collection of the tax thereunder.] [Inserted by G.O. Ms. No. 2348, Revenue, dated the 8th October 1947.](b)[ In particular and without prejudice to the generality of the foregoing power, the Entertainments Tax Commissioner or the Entertainments Tax Deputy Commissioner of the range concerned, may, in his discretion, either suo motu before the expiry of four years from the date on which an order was passed or on application preferred within sixty days from the date on which an order or proceedings to which the application relates was communicated to the applicant, call for and examine the records relating to such order or proceedings of any Entertainments Tax Officer or any other officer or person under the Act or these rules, including cases where an inferior officer has exercised powers of revision under these rules for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings and may pass such order with respect thereto as he thinks fit:] [Inserted by G.O. Ms. No. 3266, Revenue, dated the 28th December 1950.]Provided that the said officer may admit an application for revision presented after the expiration of the said period, if he is satisfied that the applicant has sufficient cause for not presenting the application within the said period.(bb)[ Notwithstanding anything contained in clause (b), any officer authorised in this behalf by the Government may, in respect of any application preferred under clause (b) and referred to him by the Entertainments Tax Commissioner, exercise all the powers of the Entertainments Tax Deputy Commissioner under clause (b) and call for and examine the records relating to the order or proceedings, which form the subject matter of such application, for the purpose of satisfying himself as to legality or propriety of such order or as to the regularity of such proceedings and may pass such order with respect thereto as he thinks fit.] [Inserted by G.O. Ms. No. 1204, C.T. b R.E., dated the 30th August 1976.](c)[ Notwithstanding that an application has been preferred under clause (b), the tax, fee or other amount shall be paid in accordance with the assessment order or proceedings against which the application has been preferred:] [Inserted by G.O. Ms. No. 1880, Revenue, dated the 6th May 1957.]Provided that the authority concerned may, in its discretion, give such directions as he thinks fit, in regard to payment of tax, fee or other amount if the applicant furnishes sufficient security to its satisfaction in Form XIII or in Form XIV, as the case may be:Provided also that, if personal security alone is offered, the authority shall not grant a larger concession than payment of tax, fee or other amount in instalments.(3)[ Appeals and revision petitions preferred under sub-rules (1) and (2) should be affixed with Court-fee stamps of the appropriate value as specified in the Tamil Nadu Court-fees and Suits Valuation Act, 1955 (Tamil Nadu Act XIV of 1955).] [Inserted by G.O. Ms. No. 1841, Revenue, dated the 23rd June 1959.]
