35. Appeal to Appellate Assistant Commissioner.-

(1) Subject to the provisions of section 47, any person aggrieved by any original order of an appropriate authority, may appeal to the Appellate Assistant Commissioner having jurisdiction.

(2) Every such appeal shall be in Form - X and shall be verified in the manner specified therein. It shall be in duplicate and shall be accompanied by two copies (one of which shall be either original or a certified copy and the other may be an attested copy) of the order appealed against unless omission to produce such order or copy is explained to the satisfaction of the appellate authority.

(3) The appeal may be sent to the appellate authority by post or may be presented to that authority or to such officer as the appellate authority may appoint in this behalf by the appellant or by any person authorised to represent him in accordance with the provisions of rules 32, 33 and 64.

(4) If the Appellate Authority finds any defect or omission in the appeal, it shall return the appeal for rectification of the defect or for supplying the omission and re-presentation within fifteen days from the date of return of such appeal:

Provided that where the appeal is re-presented after the expiry of the period of fifteen days, the Appellate Authority concerned may admit such petition, if re-presented within a further period of fifteen days and if it is satisfied that the Appellant had sufficient cause for not representing the appeal within the said period.

(5) As soon as may be, after the registration of appeal, the Appellate Assistant Commissioner shall send intimation thereof to the Departmental representative. A copy of the Memorandum of Appeal and the order appealed from shall also be furnished to the Departmental Representative. It shall be duty of the Departmental Representative to obtain the records of the case from the assessing authority and transmit them to the Appellate Assistant Commissioner with the counter to the grounds of appeal and confirming the date of communication of original assessment order and payment of admitted tax.

(6) On the date fixed for hearing or any other date to which the hearing may be adjourned, the appellant shall ordinarily be heard first in support of his appeal. The assessing authority or Departmental Representative shall be heard next. The Departmental Representative shall file a written argument and the appellant shall be entitled to reply.

(7) The order of transfer of appeal by the Secretary under section 48 shall be communicated to the appellant, to every other party affected by the order, to the authority against whose order the appeal was preferred and also to the Appellant Assistant Commissioner having jurisdiction.

(8) The appellate authority shall, after giving the appellant a reasonable opportunity of being heard, pass such orders on the appeal as such authority thinks fit subject to the provisions of sub-section (3) of section 47.