15. Appeals
(1) Any assessee (nof being an oflcer of the State Governmen: or Ce '-.a1 Government) Aggrieved by any order passed by any authority under ihe provisions of this Act, not being an order passed under sub-section (4) of Section 9, may within thirty days fiom the date on which the order was served on him, appeal to the appellate authority.
Provided that the appellate authority may for sufficient curse showrz admit an appeall~referred afrer the expjry of the period of ~hirty days aforesaid
(2) No appeal shall be entertained, unless the amount oftax or penalty or interest in respect of which the appeal has been preferred has been paid in M.
(3) The appeal shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee calculated at the rate oftwo percent ofthe tax, penalty or interest under dispute, subject to a minimum ofmpees fifty and amaximum of rupees one thousand.
(4) The appellate authority may afler givingthe appellate an oppofmity ofbeing heard and subject to such rules of procedure as may be prescribed
(a) confirm, reduce, enhance or annual or otherwise modify the assessment, penalty or interest as the case may be;
(b) set-aside the assessment, penalty or interest as the case may be and direct the assessing authority to pass a fiesh order after such further inquiry as may be directed; or
(c) Pass such other orders as it may think fit.
(5) Every order passed in appeal under this Section shall, subject to the provisions of Section 16, be fmal.
17. Amendment of Section 17:
In the p ~ c i p a l Act, for Section 17 and the marginal heading thereof, the following shall be substituted, namely:-