(1) A dealer or any other assessee aggrieved by any order passed by the Assessing Authority or any other officer authorized by the Commissioner under section 15 or 15-A, other than Deputy Commissioner, may within 30 days from the date on which he is served with the notice of demand or in case where notice of demand is not required within 30 days from the service of the order, appeal to the Appellate Authority or if the order is made by the Deputy Commissioner to the Commissioner;

Provided that the Appellate Authority may admit an appeal after the said period of thirty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period;

Provided further that no appeal shall be entertained by the said authority unless it is satisfied that :-

a) where all the returns for a year have been filed, the amount of tax due under this 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 proceedings under this Act, whichever is higher, has been paid; or

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 this Act, admitted by the appellant in the returns, if any, filed by him or at any stage in any proceedings under this Act or 20% of the amount of tax assessed, whichever is higher, has been paid; or

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

Provided that the Appellate Authority may, for reasons to be recorded in writing, stay the recovery of the demand disputed in appeal. However, the stay will not cover the amount of tax and penalty payable under clauses (a), (b) and (c) of the second proviso.

Explanation :- Nothing in this sub-section shall apply to the cases where the Commissioner in exercise of the powers vested under Section 8 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 may be directed.

(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) he shall order the excess amount of tax or penalty if realized to be refunded.

(4) Every order passed in appeal under this section shall subject to any order passed in revision under section 11-A or 12 be final.