(1) Any dealer may, in the prescribed manner, appeal to the Commissioner, the Special Commissioner, the Additional Commissioner or any person appointed under sub-section (I) of section 3 to assist the Commissioner as may be prescribed to exercise the power under this section against any assessment within forty-five days or such further period as may be allowed by the said authority for cause shown to his satisfaction from the receipt of a notice of demand in respect thereof.

Provided that no appeal shall be entertained by the said authority unless he is satisfied that such amount of the tax, penalty or interest, as the case may be, as the appellant may admit to be due from him has been paid:

Provided further that where the payment of tax due from a registered dealer under section 47 stands deferred under section 40, section 42 or section 43, an appeal shall, notwithstanding that the tax admitted to be due from him has not been paid, be entertained.

(2) Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may-

(a) confirm, reduce, enhance or annual the assessment, or

(b) consider and decide any matter arising out of the proceedings in which the order appealed against was passed, irrespective of the fact that such matter has not been raised before it by the appellant or that no order has been made in the said proceedings regarding such matter for any reason whatsoever;

Provided that any appeal, which is presented on or after coming into force of this proviso and is entertained under section (1), shall, if not disposed of before expiry of two years from the date of its presentation, be deemed to have been disposed of in accordance with law and all the claims of the applicant shall be deemed to have been allowed in full:

Provided further that the appropriate appellant authority may, before expiry of the period mentioned in the first proviso, obtain from the Commissioner an extension of time mentioned in that proviso and where the Commissioner, for reasons to be recorded in writing, extends the time, such appeal may be disposed of during the one year immediately following the period mentioned in the first proviso.

Provided also that the appellate authority may dispose an appeal within six months from the date of order of refusing an application for settlement of dispute or revocation of certificate of settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 (West Ben. Act IV of 1999), relating to the period covered in such appeal.

(3) Omitted w.e.f 1st April, 2007

(4) Pending disposal of an appeal referred to in sub-section (2), the appellant authority may, on application, at his discretion and subject to such conditions and restrictions as may be prescribed stay realisation of the amount of tax, penalty or interest in dispute wholly or in part.

EXPLANATION.- For the purposes of this section or section 80 or section 81 or section 82 or section 82A or section 83,-

(a) "assessment" includes-

(i) determination of tax under sub-section (3) of section 11 or sub-section (4) of section 14,

(ii) assessment of tax and imposition of penalty under section 45,

(iii) assessment of tax under section 46,

(iv) determination of interest under section 49, or

(v) rectification of mistake in determination of interest under section 50 ;

(b) "notice of demand" means any notice served in accordance with the provisions of this Act for realisation of the tax, penalty or interest referred to in clause (a).