74. Appeal to the Appellate Tribunal.- (Second appeal)

(1) A person dissatisfied with the decision of the Appellate Authority may, within sixty days after being served with notice of the decision -

(a) file a second appeal before the Appellate Tribunal, and

(b) serve a copy of the notice of appeal on the Commissioner as well as the authority whose original order is under second appeal before the Appellate Tribunal.

(2) The Appellate Tribunal may admit an appeal after expiry of sixty days if it is satisfied that the appellant had sufficient reason for not filing the appeal within the time specified in sub-section (1), provided it is within one year.

(3) In deciding an appeal, the Appellate Tribunal shall make an order after affording an opportunity to the dealer or the other person and the Commissioner -

(a) affirming, reducing, increasing, or varying the assessment or other order under appeal;

(b) remitting the assessment or other order under appeal for reconsideration by the Appellate Authority concerned with such directions as it may deem fit,

(c) a copy of such order shall be served on the Commissioner and the prescribed authority.

(4) The Appellate Tribunal shall serve the appellant with notice, in writing, of the appeal decision setting forth the reasons for decisions:

Provided that before increasing the tax or other amount, the dealer shall be given an opportunity of being heard on the proposal of increasing the liability.