(1) Any stockist may, in the prescribed manner, appeal to such authority as may be prescribed (hereinafter referred to as the appellate authority) against any order of assessment of luxury tax, determination of interest, or imposition of penalty, under section 9 within such time as may be prescribed:
Provided that no appeal shall be entertained by the appellate authority unless it is satisfied that such amount of luxury tax, interest or penalty, as the case may be, as the appellant may admit to be due from him has been paid.
(2) Subject to such rules of procedure as may be prescribed and for reasons to be recorded in writing, the appellate authority, in disposing of any appeal under sub-section (1), may by order,—
(a) confirm, set aside or annul the assessment, or
(b) reduce or enhance the amount of luxury tax, or
(c) modify any order pertaining to interest or penalty.
Appeal, revision and review.
145 The West Bengal Luxury Tax Act, 1994.
[West Ben. Act (Section 16.)
Statement of case to the Taxation Tribunal.
(3) Subject to such rules as may be prescribed and for reasons to be recorded in writing,—
(a) the prescribed authority may, on its own motion, revise any assessment made or order passed by a person appointed under sub-section (1) of section 3 to assist it;
(b) the prescribed authority may, upon application, revise any order, other than an order referred to in clause (c) and an order against which an appeal lies under sub-section (1), passed by a person appointed under sub-section (1) of section 3 to assist it;
(c) the Tribunal may, upon application, revise a final appeallate or revisional order from an order of assessment of luxury tax, determination of interest, or imposition of penalty, under section 9.
(4) Subject to such rules as may be prescribed and for reasons to be recorded in writing,—
(a) any order of assessment or other order passed under this Act or the rules made thereunder by the prescribed authority or any person appointed under sub-section (1) of section 3 to assist it, may be reviewed by it or the person passing such order, upon application or of its or his own motion, and
(b) the Tribunal may review any order passed by it, either on its own motion or on application.
(5) Before any order is passed under this section, any person who is likely to be affected thereby adversely, shall be given a reasonable opportunity of being heard.