(1) Any person objecting to an order affecting him passed by an appropriate authority under sub-section (6) or sub-section (7) of section 14 or under section 14A, sub-section (2) or sub-section (3) or sub-section (4) or sub-section (4A) of section 17, sub-section (1) or sub-section (2) of section 19, section 19A, section 19B, section 19C, section 26, section 29, section 29A, section 30, section 30A or an order pasted by a lower authority under section 43 and section 45A may, within a period of thirty days from the date on which the order was served on him, appeal against such order to-

(a) the Joint Commissioner of State Tax (Appeals) where such decision or order is passed by any officer up to and including the rank of a Deputy Commissioner of State Tax;

(b) the Additional Commissioner of State Tax (Appeals) where such decision or order is passed by the Joint Commissioner of State Tax:

Provided that where the order to be appealed against involves only a question of law which has been settled by a decision of the High Court or the Supreme Court the appeal may be filed before the Appellate Tribunal.

Provided further than the Appellate Authority may admit an appeal presented after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period.

Provided also that a dealer other than those whose cases involving disputed amounts have been settled, may, after the expiration of the said period, even if the appeal filed has not been admitted previously due to any reason, present a fresh appeal before the Appellate Authority on or before 30th September, 2023.

Provided also that in the case of an order under Sub-section (2) or Sub-section (3) or sub-section (4) or sub-section (4A) of section 17, or sub-section (1) or Sub-section (2) of Section 19, or Section 19B no appeal shall be entertained under this Sub-section unless it is accompanied by satisfactory proof of the payment of the tax or other amounts admitted by the appellant to be due or of such installment thereof as might have become payable, as the case may be.

Provided also that, in cases, where the order against which the appeal filed is related to a financial year upto the 31st March, 2005; and the appellant remits 10 per cent of the disputed amount of tax, subject to a maximum of Rs. 5 Crore, further proceedings against recovery shall stand stayed till disposal of the appeal:

Provided also that where an appeal filed under this section is pending as on the 1st day of April, 2023, such appeal shall stand transferred to the appropriate authority under this Act and such authority shall consider the same as if it is an appeal filed before it;

(2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner, and be accompanied by a fee of three hundred rupees.

(3) In disposing of an appeal, the Appellate Authority may, after giving the appellant a reasonable opportunity of being heard,-

(a) in the case of an order of assessment or penalty, confirm, reduce, enhance or annual the assessment or the penalty or both; or

(b) in the case of any other order, confirm, cancel or vary such order;

Provided that, at the hearing of any appeal against an order of the assessing authority, the assessing authority shall have the right to be heard either in person or by a representative.

(3A) The order of the Appellate Authority disposing of an appeal shall state the point for determination, the decision thereon and the reason for arriving at such decision.

(4) Where as a result of the appeal any change becomes necessary in the order appealed against, the Appellate Authority may direct the assessing authority to amend such order accordingly and on such amendment being made, any amount overpaid by the appellant shall be refunded to him or the further amount of tax, if any, due from him shall be collected accordance with the provisions of this Act, as the case may be.

(5) Notwithstanding that an appeal has been preferred under Sub-section (4) the tax or other amounts shall be paid in accordance with the order against which the appeal has been preferred.

Provided that the Appellate Authority may, in his discretion, give such directions as he thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed.