Section 14A in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
14A. Appeal to appellate Tribunal.
- [(1) Any person aggrieved by an order passed under section 13 may, within a period of sixty days from the date of receipt of the order by him, appeal against such order to the Appellate Tribunal, in such manner as may be prescribed:Provided that the Appellate Tribunal may admit an appeal presented after the expiration of the said period if it is satisfied that the appellant has sufficient cause for not presenting the appeal within the said period.(2)Every appeal shall be in the prescribed form and shall be verified in such manner, as may be prescribed, and shall be accompanied by a fee of rupees seven hundred.(3)In disposing of an appeal, the Appellate Tribunal may, after giving the parties a reasonable opportunity of being heard, either in person or by a representative;(a)in the case of an order of assessment or penalty,-(i)confirm, reduce, enhance or annul the assessment or penalty or both; or(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such enquiry as may be directed; or(iii)pass such other orders as it may think fit; or(b)in the case of any other order, confirm, cancel or vary such order:Provided that if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and the matter is pending for decision before High Court or the Supermen Court as the case may be, the Appellate Tribunal may defer the hearing of the appeal before it, till the matter is finally disposed of by the High Court or the Supreme Court as the case may be.(4)Every order passed by the Appellate Tribunal under sub-section (3) shall be communicated in the manner prescribed, to the appellant, respondent, the authority from whose order the appeal was preferred, the Deputy Commissioner concerned and to the Commissioner of Commercial Taxes.] [Substituted by ibid.]
