(1) Any person objecting to the amount of the tax on employment specified 1[in a notice of demand or other notice issued under this Act] or denying his liability to be assessed under this Act or objecting to any order of the assessing authority under this Act, may appeal to the appellate authority against the assessment or against such order:
Provided that no such appeal shall lie unless the tax on employment has been paid.
(2) An appeal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner.
(3) The appeal shall be presented within a period of sixty days from the 2[date of receipt of the notice of demand or other notice relating to the assessment or the 1 Substituted by Act 16 of 1977 (w.e.f. 13.06.1977).
2 Substituted by Act 16 of 1977 (w.e.f. 13.06.1977).
8 date of receipt of the order], as the case may be, but the appellate authority may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period:
Provided, however, that no such appeal shall be admitted after a period of six months from the 1[date of receipt of the notice of demand or other notice relating to the assessment or the date of receipt of the order], as the case may be.
(4) The appellate authority shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing and make or cause to be made such further inquiry as it thinks fit.
(5) At the hearing of the appeal, the assessing authority shall also have a right to be heard.
(6) In disposing of an appeal, the appellate authority may,—
(a) in the case of an order of assessment,—
(i) confirm, reduce, enhance or annul the assessment; or
(ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed;
(b) in the case of any other order, confirm, cancel or vary such order.
(7) The appellate authority shall, on the conclusion of the appeal, communicate the orders passed by it to the appellant and the assessing authority.
(8) The orders passed by the appellate authority shall, subject to the provisions of section 15, be final and shall not be liable to be questioned in a court of law.