(1) A person dissatisfied with the decision of the Appellate Authority and Revisional Authority may, within sixty days being served with notice of the decision.
(a) File a second appeal before the Appellate Tribunal; and
(b) Serve a copy of the notice of appeal on the Commissioner as well as the authority whose original order is under second appeal before the Appellate Tribunal.
(2) The Appellate Tribunal may admit an appeal after expiry of sixty days if it is satisfied that the appellate had sufficient reason for not filling the appeal within the time specified in sub-section (1), provided it is within one year.
(3) In deciding an appeal, the Appellate Tribunal shall made an order after affording an opportunity to the dealer or other person and the Commissioner.
(a) affirming, reducing, increasing, or varying the assessment or other order under appeal;
(b)remitting the assessment or other order under appeal for reconsideration by the Appellate Authority concerned with such directions as it may deem fit; and
(c) a copy of such order shall be served on the Commissioner/prescribed authority;
(4) The Appellate Tribunal shall serve the appellate with notice, in writing of the appeal decision setting forth the reasons for decision; Provided that before increasing the tax or other amount the dealer shall be given an opportunity of being heard on the proposal of increasing the liability.