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45-B.
Appeals.—
(1) Any person, including the Sales Tax Department, aggrieved by any decision or
order passed under sections 11, 36 or 45, by an officer of Sales Tax below in
rank to Additional Collector may, within thirty days of the date of receipt of
such decision or order, prefer appeal to the Collector of Sales Tax (Appeals):
Provided that an appeal preferred after the expiry of thirty days may be
admitted by the Collector of Sales Tax (Appeals) if he is satisfied that the
appellant has sufficient cause for not preferring the appeal within the
specified period:
Provided further that the appeal shall be accompanied by a fee of one thousand
rupees to be paid in such manner as the Board may prescribe.
(2)
The Collector of Sales Tax (Appeals) may, after giving both parties to
the appeal an opportunity of being heard, pass such order as he thinks fit,
confirming, varying, altering, setting aside or annulling the decision or order
appealed against.
(3)
In deciding an appeal, the Collector of Sales Tax (Appeals) may make such
further inquiry as may be necessary provided that
he shall not remand the case for denovo consideration.
(4)
Any person desirous of preferring an appeal under sub-section (1) against
any decision or order relating to any tax demanded or any penalty imposed under
this Act shall, before presenting the appeal, deposit
15%
of the principal amount of tax under such decision or order:
Provided that, where in any case, the Collector of Sales Tax (Appeals) is
satisfied that the deposit of tax (Omitted) as aforesaid is likely
to cause undue hardship to the appellant, he may dispense with such deposit
subject to such conditions or restrictions he may deem fit to impose:
Provided further that in any particular case, the Collector of Sales Tax (Appeals) may direct that pending decision of the appeal, the tax (Omitted), shall be paid by the appellant in suitable installments spreading over a period not exceeding six months from the date of such direction:
Provided also that such interim order or orders, as the case may be, dispensing with deposit of tax as herein-before prescribed shall cease to have effect on the expiration of a total period of six months following the day on which the first interim order is made, unless the case is finally decided, or the interim order is withdrawn by the Collector of Sales Tax (Appeal) earlier.
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