(1) Any dealer or person aggrieved by an order passed under this Act, by any officer specified in clause (c) to (f) of sub-section (1) of Section 3 may, in the prescribed manner, appeal against such order to the Appellate Authority.

Provided that no appeal shall lie against an order determining the date on which liability of a dealer to pay tax arises or against a notice issued under this Act for assessment or reassessment except after an assessment or reassessment order is passed:

Provided further that an appeal against an order passed under section 57, wherein the consignor or consignee of the State of Madhya Pradesh has been authorised in accordance with the provision of sub-section (14) of Section 57, may, in the prescribed manner, be filed before the Appellate Authority having jurisdiction over the principal place of business of the consignor or consignee, as the case may be.

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

(3) Where the Commissioner considers any order passed under sub-section (1) by any Appellate Authority other than Deputy Commissioner erroneous he may file an appeal against such order before the Appellate Board within two calendar years from the date of such order.

(4) Notwithstanding anything contained in the rules or the regulations framed under any law for the time being in force or under the provisions of Section 4, any officer not below the rank of Deputy Commissioner duly authorised by the Commissioner in this behalf shall also have the right to be heard at the hearing of the appeal under sub-section (2) and (3).

(5) No first appeal against an order of assessment, with or without penalty or against an order imposing penalty shall be admitted by the Appellate Authority unless out of the total balance due from the dealer, payment of tax and other amounts admitted by the dealer to be due from him along with,

(i) in case of an appeal against an ex parte order, five percent, or

(ii) in other cases, ten percent,

of the remaining amount over and above the admitted amount is paid by the dealer and the memorandum of appeal is accompanied by a satisfactory proof of payment of such amount and on an application by the dealer for stay of the recovery of the balance of tax and/or penalty, the Appellate Authority may stay the recovery of the balance for a period of six calendar months and thereafter, extend the stay for a maximum period of six calendar months on payment by the dealer of an additional amount equal to five percent of the remaining amount:

Provided that if in addition to the amount admitted, an amount equal to twenty five percent of the remaining amount is paid by a dealer, the Appellate Authority shall stay the recovery of the balance.

Explanation : For the purpose of this sub-section admitted tax and other amount means the tax and other amount due under this Act on the turnover of sales or purchases, or both as the case may be, admitted by the appellant in the returns filed by him or at any stage in any proceedings under this Act, whichever is higher.

(6) No second appeal shall be admitted by the Appellate Board unless, out of the total balance due from the dealer after the order passed in first appeal, twenty percent of such balance is paid by the dealer and the memorandum of appeal is accompanied by a satisfactory proof of payment of such amount and on an application by the dealer for stay of the recovery of the balance amount, the Appellate Board may stay the recovery of the balance amount in accordance with the provisions of Section 4-A.

Provided that if an amount equal to thirty percent of such balance is paid by a dealer, the Appellate Board shall stay the recovery of the balance amount in accordance with the provisions of section 4-A.

(7) Every first appeal shall be filed within thirty days and every second appeal shall be filed within sixty days from the date of communication of the order against which the appeal is to be filed.

Provided that in a case where an application made under Section 34 is rejected, such dealer may in the like manner appeal against the ex parte order of assessment, within 30 days from the date of service of order rejecting such application.

(8) Subject to such procedure as may be prescribed and after such further enquiry as it may think fit,

(a) the Appellate Authority shall dispose of every appeal within forty eight calendar months from the date of filing of such appeal and in disposing of such appeal, the Appellate Authority may,-

(i) confirm, reduce, enhance or annul the assessment or reassessment of tax or interest or imposition of penalty or both but shall not remand the case, if the order appealed against is not an ex parte order; or

(ii) pass such order as it may deem fit, in case of an appeal not covered by sub-clause (i).

Provided that if the appeal under sub-section (1) is in respect of an order of reassessment or re-imposition of penalty in pursuance of any direction given in appeal or revision, the Appellate Authority may pass an order in accordance with the provisions of sub-clause (i):

Provided further that the Appellate Authority may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Assessing Authority to make further inquiry and report the result of the same to the Appellate Authority.

(b) The Appellate Board shall make an endeavor to pronounce its order in writing within one calendar year from the date of filing of appeal and in disposing of such appeal, the Appellate Board may,-

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

(ii) set aside the assessment or reassessment 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.

(8A) The appeals pending before the Appellate Authority on the date of commencement of the Madhya Pradesh VAT (Amendment) Act, 2007 shall be disposed of by the Appellate Authority within the period specified in the provisions in force before the date of such commencement or within the period of one [calendar year] following such commencement, whichever is earlier.

(8-B) Omitted w.e.f. 26-4-2017.

(9) Notwithstanding anything contained in clause (a) of sub-section (8), where an appeal can not be disposed of within forty eight calendar months year by the appellate authority, the State Government may by notification for reasons to be recorded in writing extend the period for the disposal of such appeals by such further period as may be specified in such notification.

(10) In the case of an order passed by the Appellate Authority, such order subject to the provisions of sub-section (2) and (3) of this Section or sub-section (1) of Section 47, as the case may be, shall be final and in the case of an order passed by the Appellate Board such order, subject to the provisions of Section 53, shall be final.