[12E. Appeals.-- (1) Any trader objecting to an order of assessment passed or proceeding recorded by the assessing authority, under the provisions of this Act may, within, thirty days from the date on which the order or proceeding was served on him, appeal to the Regional Joint Director of Marketing having jurisdiction over the notified area concerned (herein after referred to as the Appellate Authority):
Provided that the Appellate Authority may admit an appeal preferred after the period of thirty days aforesaid, if it is satisfied that the trader has sufficient cause for not preferring the appeal within that period.
(2) Before preferring an appeal under this section, market fee shall be paid in accordance with the assessment made in the case and no appeal shall be entertained until the said market fee is paid.
(3) The appeal shall be in such form and shall be accompanied by such fee as may be specified by the market committee concerned in its bye-laws.
(4) The Appellate Authority may, after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed,-
(a) confirm, reduce, enhance or annul the assessment or the penalty or both; or
(b) set aside the assessment or penalty or both and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or
(c) pass such other orders as it may think fit.
(5) Before passing an order under sub-section (4), the Appellate Authority may make such inquiry as it deems fit or remand the case to the Deputy Director of Marketing having jurisdiction over the notified area concerned for an inquiry and report on any specified point or points.
(6) Every order passed it appeal under this section shall, subject to the provisions of sections 12F and 12G be final.]