(1)Any proprietor aggrieved by an order of assessment or reassessment and penalty under section 9, 11 and 12 may, within sixty days from the date of order or service of the notice of demand, appeal to the Joint Commissioner (Appeal) or any other authority specially authorized in this behalf in the manner prescribed .
Provided that the appellate authority may condone the delay in preferring the appeal if the appellant satisfies that he was prevented by any sufficient cause from preferring the appeal within time.;
Provided further that no appeal shall be entertained by such authority unless it is satisfied that twenty percentum of the tax assessed or such amount of tax as the appellant may admit to be due from him, whichever is greater, has been paid.
(2) Subject to such rule as may be prescribed the authority mentioned in sub- section
(1) may, in disposing of an appeal – 8
(a) Confirm, reduce, enhance or annul the order of assessment, interest or penalty or all;
or
(b) Set aside the order of assessment interest or penalty, or all, and direct the assessing authority to make a fresh assessment after making such further inquiry as may be directed by the appellate authority