[16. Appeals. ––[(1) The owner of the vehicle or any other person objecting to an order passed by the Assessing Authority, other than Deputy Sales Tax Commissioner (Adm.), may appeal to the Appellate Authority or if the order is made by the Deputy Sales Tax Commissioner (Adm.) to the Commissioner :
Provided that no appeal shall be entertained unless 10 of the tax assessed, which is disputed in appeal, has been paid before filing of appeal :
Provided further that no such appeal shall be entertained after a period of 60 days from the date of such order unless the Appellate Authority or the Commissioner, as the case may be, is satisfied that the appellant had sufficient cause for not preferring an appeal within the said period :
Provided also that the Appellate Authority or the Commissioner, as the case may be, may for reasons to be recorded in writing, stay the recovery of the disputed amount of tax and penalty.]
[(2) All proceedings pending before the Appellate Authority or the Commissioner, as the case may be, under sub-section (1), on the commencement of the Jammu and Kashmir Passengers Taxation (Amendment) Act, 2018 shall stand transferred to the Appellate Authority or the Commissioner, as the case may be, who may be appointed by the Government under the provisions of this Act for disposal, as if these proceedings were made or pending before these authorities].