13. Appeals

1) An appeal from every original order under this Act, shall lie to the appellate authority.

2) No appeal shall be entertained by the appellate authority unless it is filed within thirty days from the date of receipt of the order appealed against by the assessee, and unless the entire amount of tax and penalty, if any, has been remitted by the assessee in the Government Treasury.

3) Subject to such rules as may be made in this behalf every appellate authority referred to in sub-section (1) shall have the following powers, namely:-

(a) in an appeal against an order of assessment to confirm, reduce, enhance or annul the assessment, or set aside the assessment and refer the case back to the assessing authority for making a fresh assessment in accordance with the direction given by it or him; and

(b) in any other case, to pass such orders in the appeal as may be deemed just and proper.