Section 36 in The Bengal Agricultural Income-Tax Act, 1944
36. Procedure of appeal to the Appellate Tribunal. -
(1)Any assessee objecting to an order passed by the Assistant Commissioner under section 32 or section 35 may appeal to the Appellate Tribunal within sixty days of the date on which such order is communicated to him..(2)The Commissioner may, if he objects to an order passed by the Assistant Commissioner under section 35, direct the Agricultural Income-tax Officer to appeal to the Appellate Tribunal against such order and in such case the Agricultural Income-tax Officer shall make the appeal within sixty days from the date on which the order is communicated to the Commissioner by the Assistant Commissioner.(3)The Appellate Tribunal may admit an appeal after the expiry of the sixty days referred to in sub-sections (1) and (2) if [it] [Word substituted by W.B. Act 19 of 1949.] is satisfied that there was sufficient cause for not presenting it within that period.(4)An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner, and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by a fee of twenty-five rupees.(4a)[] [Sub-sections (4a) and (4b) Inserted by W.B. Act 8 of 1990.] The functions of the Appellate Tribunal may be discharged by any of the members, sitting either singly or in Benches of two or more members, as may be determined by the President.(4b)[] [Sub-sections (4a) and (4b) Inserted by W.B. Act 8 of 1990.] If the members of a Bench are divided, the decision shall be the decision of the majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President of the Appellate Tribunal for hearing on such point or points to one or more of the members of the Appellate Tribunal; and such point or points shall be decided according to the majority of the members of the Appellate Tribunal who heard the case including those who first heard it:Provided that if at any time, the Appellate Tribunal consists of only two members, the decision of the Appellate Tribunal shall be that of the President in such case.(5)The Appellate Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders as it thinks fit, and shall communicate such orders to the assessee and to the Commissioner.(6)Save as provided in section 63 the orders passed by the Appellate Tribunal on appeal shall be final.(7)Where an appeal is made to the Appellate Tribunal under this section the costs shall be in the discretion of the said Tribunal.
