Section 37 in The Punjab Tax on Luxuries Act, 2009
37. Appeal.
(1)Any proprietor aggrieved by an order of the Commissioner or the assessing authority, may prefer an appeal to such authority, as may be prescribed, within a period of sixty days from the date of receipt of the order appealed against:Provided that the appellate authority may entertain an appeal after the expiry of the said period of sixty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.(2)No appeal shall be entertained, unless it is accompanied by a satisfied is factory proof of the prior payment of not less than twenty-five per cent of the total amount of tax, penalty and interest, if any.(3)After entertaining an appeal under sub-section (1), the appellate Authority may, after giving the appellant an opportunity of being heard,-(a)confirm, reduce, enhance, annul or modify the assessment, interest, or penalty; or(b)set aside the assessment, interest or penalty, and direct the assessing authority to pass a fresh order after such enquiry, as may be directed; or(c)pass such order, as it may think fit.(4)The appellate authority may, at the time of entertaining an appeal, allow the proprietor to produce fresh or additional evidence before it in case, it is satisfied that the proprietor was prohibited by sufficient cause to produce the same before the assessing authority and there was no wilful or unreasonable omission on his part to produce such evidence.(5)Every order passed under sub-section (3), shall be communicated to the proprietor and the assessing authority, against whose order, the appeal was preferred and also to the Commissioner.
