(1 ) Any assessee objecting to an order passed under thisAct by any officer other than the Commissroner, Deputy Commis— prescribed :
Provided that no appeal against an order of assessment orpenalty shall be entertained by the Taxation Officer unless he issatisfied that the amount of tax assessed or-penalty levxed, if not:otherwise directed by him, has been paid:
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Provided further that the Taxation Officer before Whom the ma! is filed may admit it after the expirations of thirty days, if he is satisfied that for reasons beyond the control of the appellant c: any other sufficient cause it could not be filed within time:
Provided also that no such appeal shall be admitted after a period of six months from the date of service of the notice or demand relating to the assessment on the date of service of the order, as the case may be. ‘
(2) Every appeal under sub—section (1) shall be presented in such form with such fees and shall be verified in such manner as may- be prescribed.
(3) The Taxation Officer shall fix a day and place for hearing of the appeal, and may from time to time adjourn the hearing and make or cause to be made, such further enquiry as may be deemed necessary. 5‘
(4) In disposing of the appeal under sub—section (1) against an order of assessment or penalty the Taxation Officer may,—
(a) confirm, reduce, enhance or annul the assessment, or
(1)) set aside the assessment and direct a fresh assessment after such enquiry as may bevordered, or
(c) confirm, reduce or annul the order of penalty.
(5) The appellate authority shall, on the conclusion. of the appeal communicate the orders passed by it to the appellant and the assessing authority.