Section 14: Appeal

(1) Any person aggrieved by an order relating to the 5 determination of recovery of tax may within a period of thirty days from the date of such order prefer an appeal to the 6 appellate authority appointed by the State Government in this behalf. (2) Every order in appeal passed by the 1 said 2 appellate authority shall be final : 3 Provided that the Commissioner may on his own motion or on the application of a person, aggrieved 4 by the order of the appellate authority made in the prescribed manner and filed within a period of 90 days, call for and examine the record of any proceeding under this Act and revise any such order and may reverse or vary the same: 5 Provided further that no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of 50 of the amount due, under the order against which appeal has been preferred, or such other amount as is admitted by the appellant to be due from him whichever is higher or of such instalment thereof, as might have become payable and further that the appellate authority shall not stay recovery of tax : Provided also that if the owner of the motor vehicle has preferred an appeal or revision under this section, the Commissioner may, on an application in writing from the owner of such vehicle, stay the recovery of the disputed amount of tax or penalty or any part thereof during the pendency of the appeal or revision if the owner furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed : Provided also that if the recovery of tax or any part thereof is stayed under the preceding proviso, the amount of such tax shall be recoverable with interest at such rate as may be prescribed on the amount ultimately found due and such interest shall be payable on such amount from the date the tax first became due.