20 : Appeals

(1) The provisions of this Chapter shall apply to appeals filed by the aggrieved dealer against any order of the assessing authority made under Section 6-A or Section 9 of this Act.

(2) Notwithstanding anything contained in the general sales tax laws, the Authority shall adjudicate an appeal filed by a dealer aggrieved against any order of the assessing authority rejecting his claim under Section 6-A or Section 9 of this Act.

(3) An appeal against the order of the assessing authority rejecting the claim of the dealer under Section 6-A or Section 9 of this Act may be filed by the aggrieved dealer within forty-five days from the date on which the order is served on him :

provided that the authority may entertain any appeal after expiry of the said period of forty-five days, not later than sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.

(4) The application shall be made in quadruplicate and be accompanied by a fee of five thousand rupees.