17. Appeal

(1) Any person or employer aggrieved by any order made under Sections 8, 9, 10, 11, 13, and 16 may appeal against such order to the Profession Tax Appellate Authority.

(2) No appeal shall be entertained after the expiry of thirty days from the date of receipt of demand notice or receipt of the order.

(3) No appeal shall be entertained, unless the amount of tax or penalty in respect of which the appeal is being preferred has been paid in full.

(4) The Profession Tax Appellate Authority in disposing of an appeal may :

(i) confirm, annul, reduce, enhance or otherwise modify the assessment or penalty; or

(ii) set aside the assessment or penalty and direct the Profession Tax Assessing Authority which made the assessment or imposed the penalty, to pass a fresh order after further enquiry.

(5) No order under this Section shall be passed without giving the appellant or his representative a reasonable opportunity of being heard.