(1) A dealer or any other assessee objecting to any order passed by the Assessing Authority or any other officer authorized under section 66 or section 67, other than an Additional Commissioner or a Deputy Commissioner Commercial Taxes, may within thirty days from the date on which he is served with the order, appeal to the Appellate Authority or if the order is made by the Additional Commissioner or the Deputy Commissioner, to the Commissioner:

Provided that no appeal shall be entertained by the said authority against an order of assessment unless it is satisfied that:-

(a) where all the returns for a year have been filed, the amount of tax due under the Act on the turnover of sales or purchases, as the case may be, admitted by the appellant in the returns filed by him or at any stage in any proceeding under the Act, whichever is higher, has been paid;

(b) where some of the returns for a year have not been filed or no return has been filed for such year, the amount of tax due under the Act, admitted by the appellant in the returns, if any, filed by him under the Act or 20% of the tax assessed has been paid; or

(c) in case the appeal is against the imposition of penalty, 5% of the penalty levied has been paid:

Provided also that the Appellate Authority may, for reasons to be recorded in writing, stay the recovery of the demand disputed in appeal, except the amount of tax and penalty payable under first proviso.

Exception :- Nothing in this sub-section shall apply to cases where the Commissioner in exercise of the powers vested under sub-section (6) of section 44 makes an order extending the date of payment.

(2) The Appellate Authority or the Commissioner as the case may be, may, after giving the appellant reasonable opportunity of being heard: -

(a) confirm, reduce, enhance or annul the assessment or penalty; or

(b) set aside the order and direct the Assessing Authority to pass a fresh order after such further enquiry as it may direct.

(3) If the amount of assessment or penalty is reduced by the Appellate Authority or the Commissioner as the case may be under clause (a) of sub-section (2) , the excess amount of tax or penalty if realized shall be refunded.

(4) Every order passed in appeal under this section shall, subject to any order passed in appeal or revision under section 73 or section 74, be final.