Punjab Sales Tax on Services Act, 2012

Chapter-IX

OFFENCES AND PENALTIES

From: 2023-11-01 - To: 0000-00-00 63. Appeals.- (1) Any person, other than the Authority or any of its employees, aggrieved by any decision or order passed under section 60 by an officer Authority other than Commissioner may, within thirty days of the date of receipt of such decision or order, prefer an appeal to the Commissioner (Appeals). (2) An appeal under subsection (1) shall: (a) be in the prescribed form; (b) be verified in the prescribed manner; (c) state precisely the grounds upon which the appeal is made; (d) be accompanied by the fee specified in subsection (3); and (e) be lodged with the Commissioner (Appeals) within the time set out in subsection (4). (3) The prescribed fee shall be: (a) where the appellant is a company, one thousand rupees; or (b) where the appellant is not a company, two hundred rupees. 1[(4) An appeal under subsection (1) may be filed…