(1) Subject to such rules as may be made by the State Government, any of the authorities mentioned in section 10 or dealer or any other person aggrieved by an order made by the Deputy Commissioner or Joint Commissioner under section 72 or the Commissioner under section 74 or section 77, may, prefer an appeal to the Tribunal.

(2) Where an appeal is preferred by a dealer, such appeal shall not be entertained by the Tribunal unless such dealer or any other person has deposited in the manner specified by the Tribunal, twenty per cent of the amount in dispute:

Explanation.— For the purposes of this sub-Section, the expression "amount in dispute" shall mean the sum remaining after deducting from the tax assessed, the amount of tax deposited by the dealer in respect of the year to which the dispute relates.

(3) Every application for appeal under this section shall be filed within ninety days of the communication of the order which is sought to be appealed, but where the tribunal is satisfied that the applicant had sufficient cause for not applying within time, it may condone the delay.

(4) No order under this section shall be passed without giving the applicant as also the authority whose order is sought to be appealed or their representative, a reasonable opportunity of being heard.

(5) On receipt of an appeal under sub-section (1), the Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such order thereon as it thinks fit, confirming, modifying or setting aside the order appealed against.

(6) The Tribunal shall send the copy of every order made by it to the parties to the appeal and to the concerned authority against whose order the appeal had been preferred.

(7) The appeal filed before the Tribunal under sub-section (1) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the apeal finally within six months from the date of receipt of the appeal.