1 [34. Appeal to Appelatte Tribunal
2 [(1) Any officer empowered by the State Government in this behalf or any assessee objecting to an order of the3 [Assistant Commissioner of Agricultural Income-tax] or an 3 [Agricultural Income-taxOfficer] under section 23, or an order passed by the 3 [JointCommissioner] under section 22 or section 32 or section 32A, may appeal to the Appellate Tribunal within sixty days from the date on which the notice of such order was communicated to theassessee.]
(2) The Appellate Tribunal may admit an appeal preferred after the period of sixty days referred to in sub-section (1), if it is satisfied that the assessee had sufficient cause for not preferring the appeal within that period.
(3) The appeal shall be in the prescribed form, shall be verified in the prescribed manner, and shall be accompanied by a fee equal to two per cent of the amount of assessment objected to, provided that the sum payable shall in no case be less than five rupees or more than two hundred rupees.
(4) The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit:
Provided that, if the appeal involves a question of law on which the Appellate Tribunal has previously given its decision in another appeal and either a revision petition in the High Court against such decision or an appeal in the Supreme Court against the order of the High Court thereon is pending, the Appellate Tribunal may defer the hearing of the appeal before it till such revision petition in the High Court or the appeal in the Supreme Court is disposed of.
(5) Notwithstanding that an appeal has been preferred under sub-section (1), tax shall be paid in accordance with the assessment made in the case:
Provided that the Appellate Tribunal may, in its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such form and manner as may be prescribed:
Provided further that if as a result of the appeal any change becomes necessary in such assessment, the Appellate Tribunal may authorise the3 [Assistant Commissioner of Agricultural Income-tax] to amend the assessment, and the3 [Assistant Commissioner of Agricultural Income-tax] shall amend the assessment accordingly, and thereupon, the amount overpaid by the assessee shall be refunded to him without interest, or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.
(6)(a) The Appellate Tribunal may, on the application either of the assessee or of the3 [Joint Commissioner] review any order passed by it under sub-section (4)on the basis of facts which were not before it when it passed the order:
Provided that no such application shall be preferred more than once in respect of the same order.
(b) The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which the application relates was communicated to the applicant; and where the application is preferred by the assessee, it shall be accompanied by a fee equal to that which had been paid in respect of the appeal:
Provided that if the application for review is preferred within ninety days from the date on which the order to which the application relates is communicated to the applicant, the application shall be accompanied by half the fee which had been paid in respect of the appeal.
(7) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under this section, and shall make such amendment if the mistake is brought to its notice by the assessee or the3 [Assistant Commissioner of Agricultural Income-tax]:
Provided that an amendment which has the effect of enhancing the assessment or reducing the refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard.
(8) Except as provided in the rules made under this Act, the Appellate Tribunal shall not have power to award costs to either of the parties to the appeal or review.
(9) Every order passed by the Appellate Tribunal under sub-section (4), sub-section (6) or sub-section (7) shall be communicated to the assessee, the3 [Joint Commissioner] and the Commissioner.
(10) Every order passed by the Appellate Tribunal under sub-section (4) shall, subject to the provisions of sub-sections (6) and (7), and section 55, be final and every order passed by it under sub-section (6) shall, subject to the provisions of section 55, befinal.]
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1. Substituted by Act 29 of 1963w.e.f. 1.1.1964.
2. Substituted by Act 14 of 1983w.e.f. 1.12.1982.
3. Substituted by Act 5 of 1993 w.e.f. 9.11.1992.