Appeals, reviews, revisions and references relating to the assessment, collection and enforcement of payment of tax under the Central Act shall be governed by the same provisions as are applicable for the purposes of the State Sales Tax Law, vide sub-section (2) of section 9 of the Central Act.
1 [22A. (1) The memorandum of appeal under sub-section (3-11) of section 7 shall be in form CST 14 and shall be accompanied by proof of having furnished the security or additional security as required by the order appealed against.
(2) Court fee stamps of rupees twenty five shall be affixed on the memorandum of appeal.
(3) The appeal shall lie to the appellate authority appointed under the Rajasthan Sales Tax Act, 1954 to hear appeals against orders passed under that Act.
(4) The manner in which an appeal shall be preferred and the procedure to be followed in hearing such appeals shall be the same as is prescribed for appeals under the Rajasthan Sales Tax Act, 1954.]