77. Appeals.

(1) Any dealer aggrieved by an order passed under section 34,40, 42,43, 44, 45 or 52 may prefer an appeal to such authority as may be prescribed.

(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 account, 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 proceeding under this Act.

(3) The appeal under sub-section (1) shall be preferred within thirty days from the date on which the order is served on the dealer.

(4) No appeal against any order 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 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 causing such enquiry as he may deem necessary-

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

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

(c) set-aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed.

(8) Every order passed in an appeal under this section shall, subject to the provisions of section 79, be final.