Section 72 in The Kerala Agricultural Income Tax Act, 1991
72. Appeal against orders passed by the Agricultural Income tax Officer.
(1)Any assessee aggrieved by any order passed by the Agricultural Income tax Officer may appeal to the Deputy Commissioner (Appeals) against such order.(2)Any assessee aggrieved by any order passed by the Inspecting Assistant Commissioner may appeal to the Deputy Commissioner against such order.(2A)Notwithstanding anything contained in sub-section (1) or subsection (2) any assessee aggrieved by an order passed by the Agricultural Income Tax Officer or Inspecting Assistant Commissioner may file an appeal before the Appellate Tribunal where such order involves only a question of law which has been settled by a decision of the High Court or the Supreme Court.(3)Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of two hundred rupees.(4)The appeal shall be presented within a period of thirty days from the date of service of the order sought to be appealed against: Provided that the Appellate Assistant Commissioner or the Deputy Commissioner, as the case may be, may admit an appeal after the expiration of the said period, if he is satisfied that the appellant had sufficient cause for not presenting it within that period.(5)No appeal under this section shall be admitted unless at the time of presenting the appeal, the assessee has paid the tax due on the agricultural income admitted by him.(6)The Deputy Commissioner (Appeals) shall fix a day and place for the hearing of the appeal and shall give notice of the same to the appellant and to the Agricultural Income tax Officer or the Inspecting Assistant Commissioner as the case may be against whose order the appeal is preferred.(7)The appellant or the Agricultural Income tax Officer or the Inspecting Assistant Commissioner as the case may be, shall have the right to be heard either in person or by an authorised representative.(8)The Deputy Commissioner (Appeals) shall have the power to adjourn the hearing of the, appeal from time to time.(9)The Deputy Commissioner (Appeals) disposing of any appeal may make such further inquiry as he thinks fit, or may direct the Agricultural Income tax Officer or Inspecting Assistant Commissioner as the case may be, to make further inquiry and report the result of the same to the Appellate Assistant Commissioner or Deputy Commissioner as the case may be.(10)The Deputy Commissioner (Appeals) may at the time of hearing of an appeal, allow the appellant to raise any ground of appeal, not specified in the grounds of appeal, if the Appellate Assistant Commissioner or Deputy Commissioner is satisfied that the omission of the ground in the form of appeal was not wilful.(11)The order of the Deputy Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.(12)On the disposal of the appeal, the Deputy Commissioner (Appeals) shall communicate the order passed by him to the assessee and to such other officers of the department, as the Board of Revenue may direct.(13)In disposing of an appeal, the Deputy Commissioner (Appeals) shall have the following powers: -(a)In an appeal an order of assessment he may.-(i)confirm, reduce, enhance or annul the assessment; or(ii)set aside the assessment or refer the case back to the Agricultural Income tax Officer or the inspecting Assistant Commissioner as the case may be, for making a fresh assessment in accordance with the directions given by the Appellate Assistant Commissioner or the Deputy Commissioner as the case may be and the Agricultural Income tax Officer or inspecting Assistant Commissioner as the case may be shall, there upon proceed to make a fresh assessment and determine, wherever necessary, the amount of tax payable on the basis of such fresh assessment; or(iii)pass such other order as he may think fit.(b)In an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it as either to enhance or to reduce the penalty.(c)In an appeal against any other order he may pass such orders as he thinks fit.(14)The Deputy Commissioner (Appeals) shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant is given a reasonable opportunity of showing cause against such enhancement or reduction.(15)Where as a result of an appeal any change is made in the assessment of a firm or association of persons or a new assessment of any of these is ordered to be made, the Deputy Commissioner (Appeals) may authorise the Agricultural Income tax Officer or the Inspecting Assistant Commissioner as the case may be, to amend accordingly any assessment made on any partner of the firm or any member of the association.(16)Notwithstanding that an appeal has been preferred under subsection (1), the tax or other amount shall be paid in accordance with the order, against which the appeal has been preferred:Provided that the Deputy Commissioner (Appeals) may in his discretion, give, such directions as he thinks fit, in regard to the payment of tax, before the disposal of the appeal.
