(1) Any dealer, deeming himself aggrieved by any order passed under this Act, may, in the prescribed manner and within one month from the date of such order, appeal therefrom to such officer of Government as may be prescribed :
Provided that no appeal shall be entertained by such officer unless he is'satisfied that such amount of tax as the appellant may admit to be due by him has been paid.
(2) The officer of Government to whom the appeal is made may, after giving the parties an opportunity of being heard and after making such further enquiry, if any, as he deems fit, pass any order, confirming, altering or annulling the order appealed against and may also pass any interim order if he thinks such interim, order to be necessary:
Provided that no such order in appeal shall have the effect of subjecting any person to any greater penalty than has been adjudged against him in the original order.
(3) An order passed in appeal under this section shall be final.
17. The prescribed authority; a person appointed under sub-section (2) of section 3 or the officer of Government hearing an appeal under section 16, shall; for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit Act V ef in respect of the following matters, namel 1008. Y :—
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and
(a) issuing commissions for the examination of witnesses.
The West Bengal Taxes on Entry of Goods in Local 9 Areas Act, 1955.
XXVI 011955.]
Aot XLV of 1860.
(Sections 18-22.)