Section 13 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
13. Appeal (1) Subject to such rules as made by State Government, any person or employer aggrieved by any order made under sections 5, 6, 7, 9, 10, 15 or 16 may appeal against such order to.
-(a)the [Deputy Commissioner] [These words substituted by Gujarat Act. No. 14 of 2004 w.e.f. 1-11-04], if the order is passed by any prescribed authority or officer subordinate to him;(b)The [Additional Commissioner] [Substituted by Gujarat Act. No 10 of 2008 Section 9 for 'the joint commissioner' w.e.f. 1-4-08], if the order is passed by the [Deputy Commissioner]; and(c)the Tribunal, if the order is passed by any officer not below the rank of [Additional Commissioner.] [Substituted by Gujarat Act. No 10 of 2008 Sec 9 for 'the joint commissioner' w.e.f. 1-4-08](2)No appeal shall be entertained after the expiry of sixty days from the date of receipt of demand notice or receipt of demand notice or receipt of the order:Provided that, the appellate authority may admit the appeal after the expiry of the aforesaid period, if it is satisfied that where was sufficient cause for the delay.(3)No appeal shall be entertained, unless the amount of tax or penalty or interest in respect of which the appeal has been preferred has been paid in full;Provided that in any particular case the appellate authority may dispense with the requirement of such payment if it is of opinion that such requirement will cause undue hardship to appellant.(4)The appellate authority in disposing of an appeal, may(i)confirm, annul, reduce, enhance, or otherwise modify the assessment or penalty or interest, or(ii)set aside the assessment or penalty or interest and direct the authority which made the assessment or imposed the penalty or charged the interest to pass a fresh order further inquiry' on specified points.(5)No order under this section shall be passed without giving the appellant or his representative, and where the appellate authority is the Tribunal, without giving the authority whose order or direction is the subject of the appeal or his representative, a reasonable opportunity of being heard.
