(1) Any dealer or person aggrieved by an order passed under the provisions of this Act may prefer an appeal to such authority as may be prescribed (hereinafter referred to as the appellate authority).

(2) Notwithstanding anything contained in sub-section (1), no appeal shall lie against—

(a) a notice issued under this Act calling upon a dealer for assessment or any person to show cause as to why he shall not be prosecuted for an offence under this Act; or

(b) an order pertaining to the seizure or retention of any books of accounts, registers and other documents of a dealer; or

(c) an order sanctioning prosecution of a dealer under this Act;or

(d) an interim order passed in the course of any proceedingunder this Act.

(3) The appeal under sub-section (1) shall be preferred within thirtydays from the date on which the order is served on the dealer or person:

Provided that an appeal preferred after thirty days may be admitted, if the appellate authority is satisfied that the appellant had sufficient cause for not preferring appeal within the said period.

(4) No appeal against an order of assessment shall be entertained by the appellate authority, unless it is accompanied by satisfactory proof of payment of admitted tax in full and twenty per centum of the tax or interest or both, in dispute.

(5) Subject to the provisions contained in sub-section (4) , the appellate authority may, on application in that behalf filed by the dealer or person within the period as provided in sub-section (3) , stay the realisation of the balance of tax, interest or penalty, as the case may be, under dispute either in part, or in full till disposal of the appeal.

(6) The appeal shall be preferred in the prescribed form and shall be verified in the prescribed manner.

(7) In disposing of an appeal, the appellate authority may after giving the appellant a reasonable opportunity of being heard and after conducting such enquiry as he may deem necessary,-

(a) in the case of an order of assessment of tax or levy of interest or imposition of penalty, -

(i) confirm, reduce or annul the assessment of tax, or the levy of interest or imposition of penalty, if any; or

(ii) enhance the assessment including any part thereof whether or not such part is the subject matter in the appeal; or

(iii) set aside the assessment and direct the assessing authority to make a fresh assessment after such furtherenquiry as may be directed ; or

(b) in the case of any other order, confirm, annul or modify such order.

(8) Every order passed under this section shall, subject to the provisions of sections 17 to 19, be final.