Section 45(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)An appeal from every original order passed under this Act or 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 the 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 or the Additional Excise and Taxation Commissioner, posted at the State Headquarters;(c)if the order is made by the Commissioner or the Additional Excise and Taxation Commissioner posted at the State Headquarters any officer exercising the powers of the Commissioner, to the Tribunal.
