14. Appeal and Revision

(1) (a) Every appeal preferred under sections 51 and 52 shall be filed either manually or electronically in Form X and shall be verified in the manner specified therein.

(b) If the appeal is filed manually, it shall be in duplicate and shall be accompanied by two copies of the original order appealed against, one of which shall be a certified copy.

(c) If the appeal is filed electronically, a copy of the electronically filed appeal, accompanied by a copy of the original order appealed against shall be filed before the Appellate authority:

Provided that the appellate authority may entertain the appeal, if it is satisfied that the appellant has sufficient cause for not furnishing the copies of the original order appealed against.

(2) The appeal shall also be accompanied by proof of electronic payment of fee of rupees one hundred.

(3) If the Appellate Authority finds any defect or omission in the appeal, it shall return the appeal for rectification of the defect or for supplying the omission and re-presentation within ten days from the date of receipt by the appellant:

Provided that where the appeal is re-presented after the expiry of the period of ten days, the appellate authority concerned may admit such petition, if re-presented within a further period of ten days and if it is satisfied that the appellant had sufficient cause for not re-presenting the appeal within the said period.

 (4) As soon as may be, after the registration of appeal, the Appellate Assistant Commissioner or the Appellate Deputy Commissioner shall set a date of hearing and shall send intimation thereof to the departmental representative. A copy of the memorandum of appeal and the order appealed from shall also be furnished to the departmental representative. It shall be the duty of the departmental representative to obtain the records of the case from the assessing authority and transmit them to the Appellate 1 [Deputy] Commissioner or the Appellate 1 [Joint] Commissioner, as the case may be.

(5) On the date fixed for hearing or any other date to which the hearing may be adjourned, the appellant shall ordinarily be heard first in support of his appeal. The assessing authority or the departmental representative shall be heard next. The departmental representative shall file a written statement and the appellant shall be entitled to reply.

 (6) The order of transfer of appeal by the Chairman of the Appellate Tribunal under section 56 shall be communicated to the appellant, to every other party affected by the order, to the authority against whose order the appeal was preferred and also to the Appellate 1 [Deputy] Commissioner or the Appellate 1 [Joint] Commissioner having jurisdiction.

(7) (a) Every application for revision under section 54 or section 57 shall be filed either manually or electronically in Form Y and shall be verified in the manner specified therein.

(b) if the application is filed manually, it shall be in duplicate and shall be accompanied by two copies of the original order against which it is filed, one of which shall be a certified copy.

(c) If the application is filed electronically, a copy of the electronically filed application for revision,accompanied by a copy of the original order shall be filed before the revising authority:

 Provided that the revising authority may entertain the application, if it is satisfied that the applicant has sufficient cause for not furnishing the copies of the said original order

 (8) If the 1 [Joint] Commissioner or the 1 [Additional] Commissioner finds any defect or omission in the revision petition, the 1 [Joint] Commissioner or the 1 [Additional] Commissioner of Commercial Taxes, as the case may be, shall return the petition for rectification of the defect or for supplying the omission and re-presentation within ten days from the date of receipt by the petitioner: Provided that where the revision petition is re-presented after the expiry of the period of ten days, the 1 [Joint] Commissioner or the 1 [Additinal] Commissioner of Commercial Taxes may admit such petition, if re-presented within a further period of ten days and if he is satisfied that the petitioner had sufficient cause for not re-presenting the revision within the said period.

 (9) If an appellant or a revision petitioner dies while the proceedings under sections 51, 52, 54 or 57, as the case may be, are pending and such proceedings cannot be proceeded with unless the legal representative of the appellant or revision petitioner, as the case may be, is brought on record, the Appellate 1 [Deputy] Commissioner or the Appellate 1 [Joint] Commissioner or the Deputy Commissioner or the 1 [Additional] Commissioner of Commercial Taxes, as the case may be, shall adjourn further proceedings to enable the legal representative of the deceased appellant or revision petitioner, as the case may be, to appear and apply for being made a party in the said proceedings. If the legal representative fails to do so within ninety days from the date on which the appellant or the revision petitioner dies, the appeal or revision petition, as the case may be, shall abate as regards the deceased.

(10) (a) Every appeal under sub-section (1) of section 58 to the Appellate Tribunal and memorandum of cross- objection under sub-section (2) of section 58 to the Appellate Tribunal shall be filed

either manually or electronically in Form Z and Form AA, respectively, and shall be verified in the manner specified therein. The officer empowered under sub-section (1) of section 58 shall be the Joint Commissioner concerned in respect of an order passed by the Appellate Deputy Commissioner under sub-section (3) of section 51 or by the Appellate Joint Commissioner under sub-section (3) of section 52.

(b) (i) If the appeal and memorandum of cross-objection are filed manually, it shall be in quadruplicate and shall be accompanied by four copies of the order appealed against, one which shall be a certified copy and also four copies of the order of the assessing authority.

(ii) If the appeal and memorandum of cross-objection are filed electronically, a hard copy of the electronically filed appeal shall be submitted in duplicate and shall be accompanied by two copies of the order

appealed against, one of which shall be a certified copy and also two copies of the order of the assessing authority.

(c) Every such appeal other than an appeal preferred by the officer empowered under sub-section (1) of section 58 shall also be accompanied by proof for electronic payment of the fee calculated at the rate of two percent of the disputed tax and penalty subject to a minimum of rupees five hundred and a maximum of rupees two thousand..

(11) (a) Every application for review under clause (b) of sub-section (7) of section 58 to the Appellate Tribunal shall be filed either manually or electronically in Form BB and shall be verified in the manner specified therein. Where the application is preferred by the departmental authority, it shall be signed and verified in the manner aforesaid by the Joint Commissioner concerned.

(b) (i) If the application for review is filed manually, it shall be in quadruplicate and shall be accompanied by four copies of the order of the Appellate Tribunal, one of which shall be a certified copy.

(ii) If the application for review is filed electronically, a hard copy of the electronically filed application shall be submitted in duplicate and shall be accompanied by two copies of the order of the Appellate Tribunal, one of which shall be a certified copy.

(c) Every such application for review preferred by any other party other than a departmental authority, by accompanied by proof of electronic payment of the fee calculated at the rate of two percent of the disputed tax and penalty, subject to a minimum of rupees five hundred and a maximum of rupees two thousand.

(12) Every enhancement petition or petition for restoration under sub-section (5) of section 58 shall be filed either manually or electronically in Form CC and shall be filed by the assessing authority or his authorized representative:-

(i) If it is filed manually, it shall be in quadruplicate and shall also be accompanied by four copies of the order against which it is filed, one of which shall be a certified copy.

(ii) If it is filed electronically, a hard copy of the electronically filed petition for restoration shall be filed in duplicate an shall be accompanied by two copies of the order against which it is filed, one of which shall

be a certified copy.

 (13) (a) Every appeal under sub-section (1) of section 59 shall be in Form DD and every petition under subsection (1) of section 60 shall be in Form EE and shall be verified in the manner specified therein.

 (b) Every such appeal or petition shall be accompanied by a certified copy of the order of the 1 [Additional] Commissioner or the Appellate Tribunal, as the case may be.

(14) (a) Every application for review under sub-section (6) of section 59 to the High Court shall be in Form FF and every application for review under sub-section (7) of section 60 to the High Court shall be in Form GG and shall be verified in the manner specified therein.

(b) Every such application shall be preferred within one month from the date of receipt of the order sought to be reviewed.

(15) Where it is provided in the Act that an appellant or an applicant in revision proceedings shall furnish security in regard to the payment of tax or fee or other amount, the appellant or applicant or any person on his behalf shall furnish property security, along with a security bond in Form HH or a bank guarantee in Form G as the authority before which the appeal or application is preferred may, in its discretion, direct. Where an appellant or an applicant in revision proceedings or any person on his behalf furnishes immovable property as security, he may mortgage such property to the Government by deposit of title deeds in any town which has been notified under sub-section (f) of section 58 of the Transfer of Property Act, 1882 (Central Act IV of 1882). The security bond or the bank guarantee, as the case may be, shall be filed in duplicate, the original of which shall bear appropriate adhesive non-judicial stamps or Court fee stamps. In case the appeal or revision is fully allowed or remanded in favour of the appellant or applicant, the security bond or the bank guarantee, as the case may be, shall be void and of no effect. Otherwise, it shall remain in force until the expiry of six months from the date of receipt of the appellate or revisional order by the appellant or applicant. The security bond shall thereafter be released by necessary endorsement on the original and returned to the appellant or applicant. The Bank guarantee furnished shall become part and parcel of the records of the assessing or appellate or revising authority and shall not be returned to the bankers or the appellant or the applicant. It shall be cancelled by the assessing authority an advice of cancellation sent to the appellant or applicant or bankers after the expiry of six months from the date of receipt of the appellate or revision order by the appellant or applicant. If a security bond had been furnished, it shall be released by necessary endorsement on the original and returned to the appellant or applicant and if Bank guarantee had been furnished, it shall be cancelled by the assessing authority and an advice of cancellation sent to the appellant or applicant or bankers, on request by the appellant after the disposal of the appeal or earlier, if sufficient proof is produced that the entire amount for which stay has been granted is fully paid.

 (16) Where the appellant or applicant furnishes the security referred to in sub-rule (15) or any other form of security referred to in sub-rule (5) of rule 5, he shall file the security bond or the bank guarantee or other security to the assessing authority concerned. The appellant should obtain and file the duplicate copy of security bond with necessary endorsement of assessing officer in Form HH for having executed the security or the duplicate copy of bank guarantee in Form G with necessary endorsement of the assessing officer for having filed the bank guarantee, before the appellate or revising authority.

(17) Every order of an appellate or revising authority under sections 51, 52, 54 and 57, as the case may be, shall be communicated to the appellant or revision petitioner, as the case may be, the respondent in each case and the authority against whose order the appeal or revision was filed.

(18) Every order passed on appeal, revision or review shall be given effect to by the assessing authority who shall refund without interest within a period of ninety days from the date of order giving effect to such order passed in appeal, revision or review, any excess tax found to have been collected. For the said purpose, the assessing authority shall serve upon the dealer a notice in Form P notifying the dealer of the adjustment of excess tax towards arrears, if any, or if there are no arrears of tax due under the Act from the dealer or if after such adjustment there is still an excess, the assessing authority shall refund the amount of the excess tax and along with such notice, he shall also send to the dealer a voucher for claiming refund of that amount without interest from the treasury. If any amount is found to be due from the dealer, the assessing authority shall serve upon the dealer a notice in Form O and the dealer shall pay the sum demanded in the manner specified in the notice.

 (19) Every order of the 1 [Joint] Commissioner under section 53 and of the 1 [Additional] Commissioner under section 55 shall be communicated to the dealer concerned, every other person affected by the order and to the authority whose order was the subject matter of the proceedings. (20) An order under this rule may be communicated by service on the person concerned or his authorised representative or by registered post with acknowledgement due or by affixture at the last known place of business or residence, if service by the first two methods are not possible.

(21) If the tax, as determined in appeal or revision is in excess of the power of assessment of the initial assessing authority, the appellate or revising authority shall transfer the original records of assessment to the appropriate assessing authority who shall have power to collect the tax due in the same manner, as if it were a tax assessed by itself. The appropriate assessing authority shall serve upon the dealer a notice in Form O and the dealer shall pay the sum demanded in the manner specified in the notice.

 (22) Every order passed by the Appellate Tribunal or the High Court shall, on authorisation by the Appellate Tribunal or the High Court, as the case may be, be given effect to by the assessing authority, who shall return without interest, within three months from the date of communication of the authorisation, any excess tax found to have been collected. For the said purpose, the assessing authority shall serve upon the dealer a notice in Form P notifying the dealer of the adjustment of excess tax towards arrears, if any, or if there are no arrears of tax due under the Act from the dealer, or if after such adjustment there is still an excess, the assessing authority shall refund the amount of the excess tax and along with such notice, he shall also send to the dealer a voucher for claiming refund of that amount without interest from the treasury. If any amount is found to be due from the dealer, the assessing authority shall serve upon the dealer a notice in Form O and the dealer shall pay the sum demanded in the manner specified in the notice.