TMI BlogAppeal under sub-section (3H) of section 7, authority to whom lies and procedure and other incidental mattersX X X X Extracts X X X X X X X X Extracts X X X X ..... ection 7 of theAct shall lie to the Special Commissioner, Additional Commissioner, Joint Commissioner,Deputy Commissioner and Assistant Commissioner (hereinafter referred to in this rule as the"appellate authority"): PROVIDED that the Commissioner may, by notice published in the official Gazette, fix the jurisdiction of the respective appellate authorities on the basis of territory or pec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellate authority shall not rest its decision on any other ground unless the party affected thereby has had a sufficient opportunity of contesting the case on that ground. (3) The memorandum of appeal shall be accompanied by the order in original against which it is made or a duly authenticated copy thereof, unless the omission to produce such order or copy is explained to the satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute has not been paid, it may be summarily rejected by the appellate authority. PROVIDED that no appeal shall be summarily rejected unless the appellant is given a reasonable opportunity of complying with the provisions of this rule. (7) If the appellate authority does not summarily reject the appeal under sub-rule (6), it shall fix a date and place for hearing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ink fit. (11) Before an appellate authority passes an order in appeal, which is likely to affect any person other than the appellant adversely, it shall give such person also a reasonable opportunity of being heard. (12) The order of the appellate authority shall be in writing. A copy of the order shall be supplied free of cost to the appellant and to the person adversely affected th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
