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14. Appeal.-

(1) Any dealer objecting to an order of assessment or penalty passed under this Act, may within thirty days from the date on which the order was served on him, appeal to the prescribed authority against such assessment or penalty: Provided that the authority may admit the appeal after the expiration of thirty days, if such authority is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause, the appeal could not be filed within time.

(2) Any person desirous of appealing against an order of assessment or penalty passed under this Act shall, pending the appeal, deposit with the Commissioner the tax demanded or the penalty levied: Provided that where in any particular case, the prescribed authority is of opinion that the deposit of tax demanded or penalty levied will cause undue hardship to the appellant, it may in its discretion dispense with such deposit either unconditionally or subject to such conditions as it may deem fit.

(3) Every appeal under sub-section (1) shall be presented in the prescribed form and shall be verified in the prescribed manner.

(4) The prescribed authority shall fix a day and place for hearing of the appeal, and may from time to time adjourn the hearing and make or cause to be made, such further inquiry as it may deem necessary.

(5) In disposing of an appeal under sub-section (1), the prescribed authority may:-

(a) confirm, reduce, enhance or annul the assessment, or

(b) set aside the assessment and direct a fresh assessment after such inquiry as may be ordered, or

(c) confirm, reduce or annul the order imposing a penalty.

(6) Every order passed in appeal under this section shall, subject to the provisions of section 16, be final.

Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 Back

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