(1) Any dealer or person aggrieved by an order of assessment under Section 21 with or without penalty or by an order of re-assessment under Section 22 with or without penalty passed in respect of him or by an order imposing penalty on him or to an order resulting in the reduction of refund or the input tax rebate or by any order passed under Section 56 may, in the prescribed manner appeal against such order to the Additional Commissioner, where such order is passed by any officer specified in clause (c) and (d) of sub-section (1) of Section 3 and where such order is passed by an officer specified in clause (e) and (f) of sub-section (1) of Section 3 to the Appellate Deputy Commissioner.

Provided that in a case where an application made under Section 36 is rejected, such dealer or person may in the like manner appeal against the ex parte order of assessment and in computing the period of limitation for filing the appeal the period from the date of filing the application under Section 36 to the date of service of order rejecting such application shall be excluded.

(2) Any dealer or person aggrieved by an order passed in appeal filed under sub-section (1) may, in the prescribed manner, appeal against such order to the Tribunal.

(3) Notwithstanding anything contained in the rules or the regulations framed by the Tribunal under any law for the time being in force, any officer not below the rank of Deputy Commissioner duly authorized by the Commissioner in this behalf shall also have the right to be heard at the hearing of the appeal under sub-section (2).

(4) No appeal shall be admitted,-

(i) by the Additional Commissioner or Appellate Deputy Commissioner under sub-section (1), unless out of the total balance due from the dealer-

(a) where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been paid, fifteen percent of such balance;

(b) where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to,-

(i) thirty three percent, where the default relates to one quarter;

(ii) fifty percent, where the default relates to two quarters; and

(iii) seventy five percent, where the default relates to more than two quarters;

(c) fifty percent of such balance, where a penalty under Section 54 has been imposed;

(d) fifty percent of such balance, where the order appealed against has been passed under Section 22 and a penalty has been imposed under the said section, and

(e) twenty five percent of such balance, in any other case, and

(ii) by the Tribunal under sub-section (2), unless out of the total balance due from the dealer after the order passed by the Additional Commissioner or Appellate Deputy Commissioner in appeal under sub-section (1), twenty percent of such balance, is paid and the memorandum of appeal is accompanied by a satisfactory proof of payment of such amount and thereupon the Additional Commissioner or Appellate Deputy Commissioner or the Tribunal, as the case may be, shall stay the recovery of the balance of tax and/or penalty till the decision of appeal .

Provided that where in the case of an appeal being filed under sub-section (1), a dealer is covered by more than one of the sub-clauses in clause (i) the provisions of the sub-clause requiring the payment of the highest amount, shall apply to such dealer and the appeal shall be admitted by Additional Commissioner or Appellate Deputy Commissioner only after he has paid such amount.

(5) Every appeal under sub-section (1) shall be filed within thirty days and every appeal under sub-section (2) shall be filed within sixty days from the date of communication of the order against which the appeal is to be filed.

(5-A) Where the Commissioner considers that any order passed by any Additional Commissioner of Commercial Tax in so far as it is prejudicial to the interest of revenue he may file an appeal to the Tribunal within two years from date of such order.

(6) Subject to such procedure as may be prescribed and after such further inquiry as it may think fit,-

(a) the Additional Commissioner or Appellate Deputy Commissioner shall dispose of every appeal within one calendar year from the date of filing of such appeal. In disposing of such appeal, the Additional Commissioner or Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both but shall not remand the case.

(b) the Tribunal may,

(i) confirm, reduce, enhance or annul the assessment of tax or imposition of penalty or both; or

(ii) set aside the assessment or the imposition of penalty or both and direct the officer whose order of assessment or imposition of penalty has been appealed against to make a fresh assessment or re-impose penalty, after making such enquiry as it may direct; or

(iii) pass such order as it may deem fit.

(7) In the case of an order passed by the Additional Commissioner or Appellate Deputy Commissioner such order subject to the provisions of sub-section (2) of this section or sub-section (1) of Section 49, as the case may be, shall be final, and in the case of an order passed by the Tribunal, such order shall, subject to the provisions of Section 55 be final.