Section 20(1) in Punjab General Sales Tax Act, 1948
(1)An appeal from every original order passed under this Act or the rules made thereunder shall lie -(a)if the order is made by an assessing authority or by an Officer-in-charge of the check post or barrier or any other Officer not below the rank of Excise and Taxation Officer, to the Deputy Excise and Taxation Commissioner;(b)if the order is made by the Deputy Excise and Taxation Commissioner, to the Commissioner;(c)if the order is made by the Commissioner or any Officer exercising the powers of the Commissioner, to a Tribunal.
