(1) Any casual dealer or dealer may, in the prescribed manner, appeal to the Commissioner, the Special Commissioner, the Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section against a provisional assessment or any other assessment, within forty-five days or such further period as may be allowed by the said authority for cause shown to his satisfaction from the receipt of a notice of demand in respect thereof:

Provided that where the total amount of tax, interest, late fee or penalty in dispute in an appeal is in excess of rupees twenty lakh, such appeal may lie before an appellate forum as may be constituted by the Commissioner, consisting of one or more Special Commissioner or Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner, and the appellate forum shall act as the appeallate authority in disposing of such appeal under this section:

Provided further that no appeal for any period submitted on or after the 1st day of April, 2015, shall be entertained by the said authority unless it is satisfied that the applicant has produced the documents relating to proof of payment of-

(a) full amount of tax, interest, penalty or late fee, as the case may be, as the applicant may admit to be due from him, and

(b) fifteen per centum of the amount of tax in dispute in such appeal:

Provided further that where the payment of tax due from a registered dealer stands deferred under section 116, an appeal shall, notwithstanding that the tax admitted to be due from him has not been paid, be entertained.

(2) Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may, for reasons to be recorded in writing,-

(a) confirm, reduce, enhance or annul the provisional assessment or any other assessment, or

(b) consider and decide any matter arising out of the proceedings in which the order appealed against was passed,

irrespective of the fact that such matter has not been raised before it by the appellant or that no order has been made in the said proceedings regarding such matter for any reason whatsoever;

Provided that any appeal which is entertained under sub-section (1), shall, if not disposed of within the date as referred to in column (2) of the Table below from the date of its filing as referred to in column (1), shall be deemed to have been disposed of in accordance with law and all claims of the applicant shall be deemed to have been allowed in full.

Table

Explanation.- Omitted.

Provided further that the appropriate appellate authority may, before expiry of the period mentioned in the first proviso, obtain from the Commissioner an extension of time mentioned in that proviso and where the Commissioner, for reasons to be recorded in writing, extends the time, such appeal may be disposed of during the period of six months immediately following the period mentioned in the first proviso.

Provided also that in computing the period mentioned in the first proviso for disposal of any appeal, the period during which the appropriate appellate authority is restrained from disposing of or continuing any proceedings for such appeal by an order of an authority under the Act or a tribunal or any court, shall be excluded.

Provided also that the appellate authority may dispose an appeal within six months from the date of order of refusing an application for settlement of dispute or revocation of certificate of settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, relating to the period covered in such appeal.

(3) Omitted

(4) Pending disposal of an appeal referred to in sub-section (2), the appellate authority may, on application, at his discretion and subject to such conditions and restrictions as may be prescribed, stay realisation of the amount of tax, interest or penalty in dispute wholly or in part.

Explanation.-For the purposes of this section, section 85, section 86, section 87 or section 88,-

(a) the expression "provisional assessment" means-

(i) provisional assessment of tax and imposition of penalty under section 45,

(ia) determination of late fee under sub-section (1) of section 53A. Or

(ii) determination of interest under section 50, or

(iii) rectification of mistake in determination of interest under section 51;

(b) the expression "any other assessment" means-

(i) assessment of tax and imposition of penalty under section 46, or section 48, or assessment deemed to have been made under sub-section (1) of section 47,

(ia) determination of late fee under sub-section (1) of section 53A. Or

(ib) assessment deemed to have been made under section 47A, or

(ic) summary assessment under section 47AA, or

(ii) determination of interest under section 50, or

(iii) rectification of mistake in determination of interest under section 51.

(c) "notice of demand" means any notice served in accordance with the provisions of this Act for realisation of the tax, interest or penalty referred to in clause (a) and clause (b).