Appeal.

33. (1) Any assessee considering himself aggrieved by an original order may prefer an appeal and the said appeal
shall lie, –

(a) if the order is made by any authority or officer who is lower in rank to Joint Excise and Taxation Commissioner, to the Joint Excise and Taxation Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint;

(b) if the order is made by any authority or officer who is not lower in rank to Joint Excise and Taxation Commissioner, to the Commissioner or such other officer as the State Government may, by notification in the Official Gazette, appoint; (c) if the order is made by the Commissioner to the

Tribunal.

Note – An original order means an order passed under this Act except an order passed on appeal or on revision.

(2) Any order passed by a revising authority or an appellate authority other than the Tribunal shall be further appealable to the Tribunal by either side.

(3) The appellate authority shall not, for the first time, receive in evidence on behalf of either side in any appeal, any account, register, record or document, unless for reasons to be recorded in writing, it considers, that such account, register, record or document is genuine and that the failure to produce the same before the authority below or bring the same on record was for reasons beyond the control of the party which is producing the same.

(4) Every order passed by the Tribunal on appeal shall, subject to the provisions of section 35 and section 36, be final.

(5) No appeal preferred by an assessee to an appellate authority shall be entertained unless it is filed within sixty days from the date of the order appealed against and the amount of tax and interest admitted by the appellant to be due as a result of the said order has been paid by him.

(6) No appeal preferred to the Tribunal by any authority under the Act shall be entertained unless filed under sub-section (2) within a period of one hundred eighty days from the date of the order appealed against.

(7) The period specified in sub-section (5) or (6) for filing an appeal shall, in the case of an appeal from any order copy of which has to be supplied by the appropriate authority to the appellant, commence from the date of the supply of the copy of the order to the appellant or his authorised agent, and in the case of an appeal from any other order passed under this Act or the rules made thereunder, the time spent in obtaining the certified copy of the order shall be excluded in computing the said period.

(8) Subject to regulations made by the Tribunal under sub-section (15) of section 57 and subject to such rules of procedure as may be prescribed in relation to an appellate authority other than the Tribunal, an appellate authority may pass such order on appeal as it deems to be just and proper including an order enhancing the amount of tax or penalty or interest or all under this Act but in no case it shall stay recovery of the amount due against the appellant as a result of the order appealed against.