(1) Any dealer may in the prescribed manner appeal to the authority prescribed against any assessment within sixty days from the date of receipt of a notice of demand issued in respect thereof or such further period as may be allowed by the said authority for cause shown to its satisfaction:
Provided that no appeal shall be entertained by the said authority unless it is satisfied that twenty per centum of the tax assessed or such Indemnity.
Appeal, revision and review.
43 The West Bengal Motor Spirit Sales Tax Act 1974.
[West Ben. Act (Section 17.)
amount of the tax as the appellant may admit to be due from him whichever is more, has been paid:
Provided further that the said authority may, for reasons to be recorded, waive or reduce the amount of tax so required to be paid, subject to the condition that the amount of tax admitted by the appellant to be due from him shall be paid.
Explanation—For the purposes of this sub-section, a notice of demand means any notice served according to the provisions of this Act for realisation of tax or penalty imposed thereunder.
(2) Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may—
(a) confirm, reduce, enhance or annul the assessment; or
(b) set aside the assessment and direct the assessing authority to make afresh assessment after such further inquiry as may be directed.
(3) Subject to such rules as may be prescribed and for reasons to be recorded in writing—
(i) the prescribed authority may, of its own motion, review any assessment made or order passed by it or revise any assessment made or order passed by a person appointed under section 3 to assist it,
(h) the prescribed authority may, upon application, revise any order other than an order referred to in clause (iii) and an order against which an appeal lies under sub-section (1) passed by a person appointed under section 3 to assist it,
(iii) an authority appointed by the State Government may, upon application, revise any appellate or revisional order passed in the matter of assessment.
(4) Subject to such rules as may be prescribed, any assessment made or order passed under this Act or the rules made thereunder by any person appointed under section 3 may bp reviewed by the person passing it, upon application or of his own motion.
(5) Before any order is passed under this section which is likely to affect any person adversely, such person shall be given a reasonable opportunity of being heard.
44 The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.]
(Sections 18, 19.)
Explanation.—In this section "assessment" includes imposition of penalty.
18. Save as is provided in section 17, no appeal or application for revision or review shall lie against any assessment made or order passed under this Act or the rules made thereunder by the prescribed authority or any person appointed under section 3 to assist it.