55. Appeal. -

(1) Where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Superintendent of Taxes in rank, such appeal shall lie with the appellate authority who is an Assistant Commissioner, or Deputy Commissioner in rank, as may be notified by the Commissioner, and where an appeal arises from an assessment order passed by the assessing authority who is an Assistant Commissioner in rank, such appeal shall lie with the appellate authority who is a Deputy Commissioner or Additional Commissioner in rank, as may be notified by the Commissioner.

Provided that, if the Commissioner thinks fit so to do, he may transfer any appeal from the file of one Assistant Commissioner to that of another Assistant Commissioner or Deputy Commissioner, or from the file of one Deputy Commissioner to that of another Deputy Commissioner or Additional Commissioner, and thereupon the appeal so transferred shall be disposed off.

(2) Memorandum of appeal and presentation thereof.- Any dealer, casual dealer, or person (hereinafter referred to as the appellant) intending to prefer an appeal against an order of assessment, interest, penalty passed under the provisions of the Act, or affected adversely by any proceeding shall present a memorandum in Form VAT-12.

(3) The grounds of appeal and the form of verification as contained in Form VAT-12 shall be signed -

(a) in the case of an individual by the individual himself or by any person duly authorized by him in this behalf;

(b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent or mentally incapacitated, by any other adult member of such family;

(c) in the case of a company or local authority, by the Principal Officer thereof,

(d) in the case of a firm, by any partner thereof, not being a minor;

(e) in the case of any other association, by any member of the association or the Principal Officer thereof, and

(f) in the case of any other person, by that person or any person competent to act on his behalf.

(4) A memorandum of appeal shall be presented in duplicate;

(5) A memorandum of appeal shall be accompanied by a certified copy of the order appealed against and the fee required;

(6) The memorandum of appeal maybe sent by registered post or by hand and obtain receipt thereof;

(7) The appellate authority may reject the appeal summarily if the provisions of section 73 of the Act are not complied with;

(8) The date fixed for hearing shall be communicated to the appellant and to the authority who has passed the order, by registered post or by hand;

(9) The appellate authority shall communicate the order passed to the appellant and the assessing authority.

(10) Tribunal.- (i) An appeal under sub-section (1) of section 74 of the Act shall be filed before The Nagaland VAT Tribunal, constituted under section 4 of the Act in Form VAT-13 in quadruplicate.

(ii) Every appeal to the Tribunal shall contain the following :

(a) the name and designation of the officer who passed the order;

(b) the date of order passed against;

(c) the date of communication of the order;

(d) statement of facts of the case;

(e) the grounds of appeal briefly but clearly set out;

(f) the memorandum of appeal shall be verified and signed in the manner laid down in sub-rule (3) of this rule.

(g) Every appeal shall be accompanied by -

(i) a copy of the order of assessment or decision against which the appeal is preferred;

(ii) receipted copy(ies) of challans in support of payment of tax, penalty, interest and fee as required;

(iii) The tribunal may summarily reject an appeal if any of the requirements are not complied with;

(iv) A memorandum of cross objection- Any party to an appeal before the appellate authority may, on receipt of a notice that an appeal against the order of the prescribed authority has been preferred by the other party to the Tribunal, file a memorandum of cross objections in the prescribed manner against any part of order passed by the appellate authority or by the Commissioner in revision under section 78 of the Act, and such memorandum shall be disposed of by the Tribunal as if it was an appeal.

(v) A memorandum of cross objections shall be filed before the Tribunal in Form VAT-14.

(vi) The Tribunal shall fix a date of hearing for the purpose of sub-section (3) of section 74 of the Act and communicate the same to the appellant by registered post.

(vii) The Tribunal shall communicate the order passed in appeal to the appellant and to the appropriate assessing authority or the Commissioner as the case may be, whose order forms the subject matter of the appeal.