(1) Subject to such rules as may be made by State Government under this Act any dealer objecting to an order of assessment or penalty or both passed by the prescribed authority against him, or a person objecting to an order of penalty passed against him other than an order under Section 46, may Appeal to the Joint Commissioner or the Deputy Commissioner specially authorised in this behalf.

(2) And where an order of assessment or penalty against a dealer has been passed under this Act by an authority other than the prescribed one as a consequence of the proceeding having been transferred by the prescribed authority under sub-Section 3 of Section 4, the dealer may Appeal in the prescribed manner to the authority next above the officer passing that order, not being an authority below the rank of a Joint Commissioner.

(3) No Appeal under sub-Section (1) or (2) shall be admitted unless the dealer objecting to an order of assessment has paid twenty percentum of the tax assessed, or full amount of admitted tax whichever is greater.

(4) Every appeal under this Section shall be filed within thirty days of the receipt of the notice of demand but where the appellate authority is satisfied that the appellant had sufficient reason for not preferring Appeal within time, it may condone the delay.

(5) The appellate authority, while disposing of an appeal against an order, other than an order under Section 46, may

(a) (i) confirm, annul, reduce, enhance or otherwise modify such order; or

(ii) set aside the order directing the authority to make fresh order, after further enquiry on such points as may be directed; and

(b) in other cases pass such order as it may, for reasons to be recorded in writing, deem fit.

(6) No order under this Section shall be passed without giving reasonable opportunity of hearing to the appellant, as also the authority whose order has been appealed against.

(7) No order under this section shall be made after the expiry of two years from the date of filing of such appeal.