Sales Tax Act, 1990

Chapter-VIII

APPEALS

From: 2024-07-01 - To: 0000-00-00 1[45B. Appeals.- 2[(1) Any person, other than the Sales Tax Department, aggrieved by any decision or order passed under sections 10, 11, 25, 36, or 66, by an officer of Inland Revenue may, within thirty days of the date of receipt of such decision or order, 3[if the value of the assessment 4[of tax] or, as the case may be, refund of the tax does not exceed ten million rupees,] prefer appeal to the Commissioner Inland Revenue (Appeals): Provided that an appeal preferred after the expiry of thirty days may be admitted by the Commissioner Inland Revenue (Appeals) if he is satisfied that the appellant has sufficient cause for not preferring the appeal within the specified period 5[.] 5[****] 6[(1A) An appeal under sub-section (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 prescribed fee specified in sub-section (B); and (e) be lodged with the Commissioner (Appeals) within the time set out in sub-section (1). (IB) The prescribed fee shall be- (a) in the case of an appeal against an assessment- (i) where the appellant is a company, five thousand rupees; or (ii) where the appellant is not a company, two thousand and five hundred rupees; and (b) in any other case- (i) where appellant is a company, five thousand rupees; or (ii) where the appellant is not a company, one thousand rupees.] 7[8(1C)] Where in a particular case, the Commissioner (Appeals) is of the opinion recovery of tax levied under this act, shall cause undue hardship to the taxpayer, he, after affording opportunity of being heard to the commissioner or officer of Inland revenue against whose orders appeal has been made, may stay the recovery of such tax for a period not exceeding thirty days in aggregate.] (2) The 9[Commissioner Inland Revenue] (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 10[:] 11[Provided that such order shall be passed not later than 12[one hundred and twenty]…