Where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Sale Tax Officer in rank, such appeal shall lie to the appellate authority who is a Deputy Commissioner or a joint commissioner or a senior joint commissioner, in rank, as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Deputy Commissioner in rank, such appeal shall lie to the appellate authority who is a Joint Commissioner or a Senior Joint Commissioner or an Additional Commissioner, in rank, as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Joint Commissioner in rank, such appeal shall lie to the appellate authority who is a Senior joint Commissioner or an Additional Commissioner, in rank, as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Senior Joint Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner or a Special Commissioner, in rank, as may be authorized by the Commissioner:

Provided that if the Commissioner thinks fit so to do, he may transfer any appeal from the file of one Deputy Commissioner to that of another Deputy Commissioner or Joint Commissioner or senior Joint Commissioner or from the file of one Senior Joint Commissioner to that of another Senior Joint Commissioner or Additional Commissioner, or from the file of one Additional Commissioner to, that of another Additional Commissioner or Special Commissioner, and thereupon the Deputy Commissioner or the Joint Commissioner or the Senior Joint Commissioner or the Additional Commissioner or the Special commissioner, as the case may be, to whose file the appeal is so transferred, shall proceed with and dispose of the appeal as if it had been duly filed before him:

Provided further 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, irrespective of the assessing authority referred to in this sub-rule, may lie before an appellate forum to be constituted by the Commissioner under sub-rule (1A), and the appellate forum shall act as the appellate authority in disposing of such appeal:

Provided also that where an appeal by a dealer under this Act for a particular period lies before an appellate forum as constituted by the Commissioner under sub-rule (1A), any appeal by the dealer for that period filed under the Central Sales Tax Act, 1956 (74 of 1956), shall also lie before the said appellate forum.

(1A) The Commissioner may, for the purpose of the first proviso to section 84, constitute an appellate forum, and such forum may consist of-

(a) two Special Commissioners; or

(b) one Special Commissioner and one Additional Commissioner; or

(c) two Additional Commissioners; or

(d) one Additional Commissioner and one Senior Joint Commissioner, where the assessing authority is not a Senior Joint Commissioner; or

(e) two Senior Joint Commissioners, where the assessing authority is not a Senior Joint Commissioner,

as may be selected by the Commissioner:

Provided that in cases referred to in clause (a), clause (c) and clause (e) above, the senior most amongst the authorities shall preside:

Provided further that where any member of the forum is on leave for more than seven days, the other member may dispose of the application in case of clause (a) and clause (b) above with the approval of the Commissioner, and in the case of clause (c), clause (d) or clause (e) above, with the approval of the Special Commissioner.

(2) An appeal from an assessment order passed by the appropriate assessing authority shall lie to that appellate authority who has appellate jurisdiction over such assessing authority.