(1) Any dealer, deeming himself aggrieved by any order passed APPeal 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 an amount equal to fifty per cent. of the tax assessed under this Act or such lesser amount as such officer may, after considering all the circumstances of the case, fix, has been deposited by the appellant.
(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 inquiry, 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 order appealed from.
ta 28. The prescribed authority or the officer of Government hearing an power to appeal under section 27, shall, for the purposes of this Act, have the same evil. ee 5 of 1908. powers as are vested in a Civil Court under Code of Civil Procedure, 1908, oath, etc.
while trying a suit, in respect of the following matters, namely (a enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commissions for the examination of witnesses.
29. The prescribed authority may, of its own motion or otherwise, call Power of for and examine the record of any proceeding for the assessment of any tax tvisim of or imposition of any penalty under this Act where either no appeal hasp scribed been preferred or any appeal, having been preferred, has been disposed of, authority.
for the purpose of satisfying itself as to the correctness, legality or propriety of such assessment or imposition of penalty and may pass such order thereon as it thinks fit :
Provided that no assessment of tax or imposition of penalty shall be varied under this section so as to prejudicially affect any person unless such person—
(a) has, within a period of two years from the date of such assessment or imposition of -penalty, received a notice to show cause why such assessment or penalty shall not be varied, and 31 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act (Section s 30-32.)
Amendment of assessment etc.
(b) has been given a reasonable opportunity of making a representation and, if he so desires, of being heard, in his defence.
30. Clerical or arithmetical mistakes in any assessment or imposition of penalty or errors arising therein from any accidental slip or omission may, at any time, be corrected by the prescribed authority either of its own motion or on the application of the dealer.
Particulars, accounts, etc., to be maintained and made available in certain cases.
Declarations, etc., to be confidential.
CHAPTER VIII Miscellaneous
31. Every dealer to whom a transport pass has been granted under subsection (1) of section 21, shall
(a) furnish to the prescribed authority within the prescribed time such particulars as to the storage and disposal of the specified goods as may be prescribed;
(b) keep true accounts relating to the stock, purchases and disposal of the specified goods :
Provided that if the prescribed authority is satisfied that the accounts are not sufficiently clear and intelligible for carrying out the purposes of the Act it may require the dealer to keep accounts in such form as may be prescribed;
(c) make available for inspection by the prescribed authority any stock of, or accounts, register, voucher or other documents relating to, such goods as may be required by the prescribed authority.