(1) Any dealer aggrieved by an order passed under section 34, 40, 42,42A,43, 44, 45 ,49 or 52 may prefer an appeal to such authority as may be prescribed.

(2) Notwithstanding anything contained in sub-section (1), no appeal shall lie against -

(a) a notice issued under this Act calling upon a dealer for assessment or any person to show cause as to why he shall not be prosecuted for an offence under this Act; or

(b) an order pertaining to the seizure or retention of any books of account, registers and other documents of a dealer; or

(c) an order sanctioning prosecution of a dealer under this Act ; or

(d) an interim order passed in the course of any proceeding under this Act.

(3) The appeal under sub-section (1) shall be preferred within thirty days from the date on which the order is served on the dealer.

Provided that an appeal preferred after a period of thirty days may be admitted by the prescribed authority if he is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.

(4) No appeal against any order shall be entertained by the appellate authority, unless it is accompanied by satisfactory proof of payment of admitted tax in full and ten per centum of the tax or interest or both, in dispute.

(5) On admission of appeal, realization of the balance tax, interest or penalty, as the case may be, under dispute shall be deemed to be stayed in full till disposal of the appeal.

(6) The appeal shall be preferred in the prescribed form and shall be verified in the prescribed manner.

(7) In disposing of an appeal, the appellate authority may, within a period of four years from the date of admission of such appeal or as the case may be, in pending cases within a period of three years from the date of commencement of the Odisha Value Added Tax (Amendment) Act, 2015, after giving the appellant a reasonable opportunity of being heard and after causing such enquiry as he may deem necessary-

(a) confirm, reduce or annul the assessment of tax, or the imposition of interest or levy of penalty, if any; or

(b) enhance the assessment including any part thereof whether or not such part is the subject matter in the appeal; or

(c) set-aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed.

(7-a) Notwithstanding anything contained in this Section, the assessing authority may, after giving the dealer a reasonable opportunity of being heard and after causing such enquiry as he may deem necessary, complete fresh assessment of the cases referred to in clause (c) of subsection (7) within a period of three years from the date of the order under the said clause, or as the case may be, in case of pending such cases, within a period of three years form the date of commencement of the Odisha Value Added Tax (Amendment) Act, 2015.

(8) Every order passed in an appeal under this section shall, subject to the provisions of section 79, be final.