An Appeal shall be accompanied by a fee of Rs:

A. Rs. 5,000/-

B. Rs. 1,000/-

C. Rs. 2,000/-

D. Rs. 10,000/-


46. Appeals to Appellate Tribunal.–

(1) Any person including an officer of Sales Tax not below the rank of an Additional Collector, aggrieved by any order passed by–

(a) the Collector of Sales Tax (Appeals) under section 45B,

(b) the Collector of Sales Tax through adjudication or under any of the provisions of this Act or rules made thereunder,

(c) the Board under section 45A, may, within sixty days of the receipt of such decision or order, prefer appeal to the Appellate Tribunal.

(2) The Appellate Tribunal may admit an appeal preferred after the period of limitation specified in sub-section (1) if it is satisfied that there was sufficient cause for not presenting it within the specified period.

(3) The appeal shall be accompanied by a fee of one thousand rupees paid in such manner as the Board may prescribe. 

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