(i) Any dealer may in the prescribed manner appeal to the prescribed authority against any assessment or reassessment within sixty days from the date of communication of the order appealed against:
Provided that the said authority may entertain the appeal after the expiry of the said period of sixty days, if it is satisfied that the applicant was prevented by sufficient cause from filing the appeal in time:
Provided further that no appeal shall be entertained by the said authority unless it is satisfied that such amount of the tax as the applicant may admit to be due from him has been paid.
(2) Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1) may—>
(a) confirm, reduce, enhance or annul the assessment, or
(b) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed.
(3) Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner, upon application or of his own motion, may revise any assessment made or order passed under this Regulation or the rules made thereunder by a person appointed under sub-section (1) of section 3 to assist him as aforesaid and the Administrator may, in like manner, revise any order passed by the Commissioner:
Provided that before rejecting any application for the revision of any such order the Commissioner or the Administrator, as the case may be, shall consider it and shall record reasons for such rejection:
Provided further that no application for revision shall lie to the Commissioner in respect of any assessment if an appeal lies under sub-section (1) to the prescribed authority in respect of such assessment.
(4) Subject to such rules as may be made, any assessment made or order passed under this Regulation or the rules made thereunder by any person appointed under sub-section (1) of section 3 or by the prescribed authority may be reviewed by that person or authority, as tlie case may be, upon an application or of his or its own motion, as the case may be.
(5) Before any order is passed under this section which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.
Explanation.—In this section "assessment" includes imposition of penalty.
32. No appeal and no application for revision shall lie against— (1; a notice issued under this Regulation calling upon a dealer for assessment or asking a dealer to show cause as to why he should not be prosecuted for an offence under this Regulation, or
(2) an order pertaining to the seizure or retention of account books, registers and other documents, or Appeal, revision and re- ^ie#.
Non-appealable orders, SEC. 1} THE GAZETTE OF INDIA EXTRAORDINARY 139
(3) an order sanctioning a prosecution under this Regulation.