(1) If the holder of a certifiate of registration or a certificate of enrollment in one area shifts his place of work to another area, he shall within fifteen days of such shifting, give notice thereof to the prescribed authority from whose office the certificate was issued and shall at the same time send a copy of such notice to the prescribed authority exercising jurisdication over the area to which the place of work is shifted.
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(2) With effect from commencement of the month immediately succeeding that in which the notice is given, the prescribed authority having jurisdicdtion over the area to which the place of work has been shifted, shall exercise all powers and discharge all functions pertaining to tire determination and recovery of tax and all other matters ancillary thereto in respect of such Persons or employers.
Appeal, revision and rectifications of mistakes 19 (1) An appeal under sub-section (1) of section 14, from an order passed by a prescribed authority shall lie to the Additional Commissioner of Profession Tax.
(2) No appeal shall be entertained after the expiry of sixty days from the date of receipt of demand notice or the order.
Provided that the appellate authority may admit an appeal after the expirty of the above period if be is satisfied that there was good and sufficient cause for the delay.
(3) No appeal shall be entertained unless the amount of tax or penalty in respect of which the appeal has been preferred has been paid in full.
(4) The appellate authority, in disposing of an appeal, may—
(1) confirm, annual, reduce, enhance or otherwise modify the assessment or penaky or interest, or • • • •
(ii) set aside the assessment or penalty or interest and direct the authoirty which made the assessment or imposed the penalty or charged the interest to pass a fresh order after further enquiry on examination of records, or
(iii) confirm, modify or set aside any order other than an order assessment or imposition of penalty or charging of interest and direct the officer xpassing the order to pass a fresh order after further enquiry or bearing the person aggrieved.