Section 14: Appeal, Revision, and Review.

(1) Any stockist may in the prescribed manner appeal to such Review. Authority as may be prescribed hereinafter referred to as the Appellate Authority, against any order of assessment determination of interest, or imposition of penalty under Section 9 within such time as may be prescribed. Provided that no appeal shall be entertained by the Appellate Authority unless it is satisfied that such amount of tax, interest or penalty, as the case may be, as the appellate may admit to be due from him has been paid. (2) Subject to such rules of procedure as may be prescribed and for reasons to be recorded in writing, the Appellate Authority of any appeal under sub-section (1) may be order- (a) Confirm, set aside or annual the assessment; or (b) Reduce or enhance the amount of tax, or (c) Modify any order pertaining to interest or penalty. (3) Subject to such rules as may be prescribed and for reasons to be recorded in writing- (a) The Prescribed Authority may, on its own motion, revise any assessment made or order passed by a person appointed under sub-section (1) of Section 3 to assist it; (b) The Prescribed Authority may, upon application, revise any order, other than an order referred to in clause (c) and an order against which an appeal lies under sub-section (1) passed by a person appointed under sub-section (1) of Section 3 to assist it. (c) The Board may, upon application, revise a final appellate or revisional order from an order of assessment of tax, determination of interest or imposition of penalty, under Section 9. (4) Subject to such rules as may be prescribed and for reason to be recorded in writing- (a) Any order of assessment or other order passed under this Act or the rules made there under by the Prescribed Authority or any person appointed under sub-section (1) of Section 3 to assist it, may be reviewed by it or the person passing such order, upon application or of its or his own motion, and (b) The Board may review any order passed by it, either on its own motion or on application. (5) Before any order is passed under this section, any person who is likely to be affected thereby adversely shall be given a reasonable opportunity of being heard.