43. Appeals.—(1) Any person aggrieved by any order, not being an order mentioned in
section 44 passed under this Act or the rules made thereunder, may appeal to the prescribed authority:
Provided that where an order, not being an order mentioned in section 44 or made under section 47 is
passed by the Commissioner, the person aggrieved may appeal therefrom to the Appellate Tribunal.
(2) The Commissioner or any person aggrieved by an order passed in appeal by the prescribed
authority may appeal to the Appellate Tribunal against such order.
(3) Subject to the provisions of section 62, no appeal shall be entertained unless it is filed within sixty
days from the date of service of the order appealed against.
(4) Every appeal filed under this section shall be in the prescribed form and shall be verified in the
prescribed manner and in the case of an appeal to the Appellate Tribunal filed by any person other than
the Commissioner, shall be accompanied by a fee of fifty rupees.
(5) No appeal against an order of assessment with or without penalty or against an order imposing the
penalty shall be entertained by an appellate authority unless such appeal is accompanied by a satisfactory
proof of the payment of tax with or without penalty or, as the case may be, of the payment of the penalty
in respect of which the appeal has been preferred:
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Provided that the appellate authority may, if it thinks fit, for reasons to be recorded in writing,
entertain an appeal against such order—
(a) without payment of the tax and penalty, if any, or as the case may be, of the penalty, on the
appellant furnishing in the prescribed manner security for such amount as it may direct, or
(b) on proof of payment of such smaller sum, with or without security for such amount of tax or
penalty which remains unpaid, as it may direct:
Provided further that no appeal shall be entertained by the appellate authority unless it is satisfied that
such amount of tax as the appellant may admit to be due from him has been paid.
(6) The appellate authority may, after giving the appellant an opportunity of being heard,—
(a) confirm, reduce, enhance or annul the assessment (including any penalty imposed), or
(b) set aside the assessment (including any penalty imposed) and direct the assessing authority to
make a fresh assessment after such further inquiry as may be directed, or
(c) pass such order as it may think fit.
(7) Save as provided in section 45, an order passed by Appellate Tribunal on appeal shall be final.
44. Non-appealable orders.—No appeal and no application for revision shall lie against—
(a) a notice issued under this Act calling upon a dealer for assessment or asking a dealer to show
cause as to why he should not be prosecuted for an offence under this Act; or
(b) an order pertaining to the seizure or retention of books of accounts, register
and other documents; or
(c) an order sanctioning prosecution under this Act; or
(d) an interim order passed in the course of any proceedings under this Act.
45. Statement of case to the High Court.—(1) Within sixty days from the date of an order passed by
the Appellate Tribunal under sub-section (6) of section 43, the dealer or the Commissioner may, by
application in writing, and accompanied, where the application is made by a dealer, by a fee of fifty
rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such
order, and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within
one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer
it to the High Court:
Provided that the Appellate Tribunal may, if it is satisfied that the dealer or the Commissioner was
prevented by sufficient cause from presenting the application within the period hereinbefore specified,
allow it to be presented within a further period not exceeding thirty days.
(2) If the Appellate Tribunal refuses to state the case which it has been required to do, on the ground
that no question of law arises, the dealer or the Commissioner, as the case may be, within thirty days of
the communication of such refusal either withdraw his application (and if he does so, any fee paid shall be
refunded), or apply to the High Court against such refusal.
(3) If upon receipt of an application under sub-section (2), the High Court is not satisfied as to the
correctness of the decision of the Appellate Tribunal, it may require the Appellate Tribunal to state the
case and refer it, and on receipt of such requisition, the Appellate Tribunal shall state the case and refer it
accordingly.
(4) If the High Court is not satisfied that the statement in a case referred to it are sufficient to enable it
to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for
the purpose of making such additions thereto or alternations therein as it may direct in that behalf.
(5) The High Court upon the hearing of any such case shall decide the question of law raised thereby,
and shall deliver its judgment thereon containing the grounds on which such decision is founded,
and shall send to the Appellate Tribunal a copy of such judgment under the seal of the Court and the
signature of the Registrar, and the Appellate Tribunal shall dispose of the case accordingly.
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(6) Where a reference is made to the High Court under this section, the costs [which shall not include
the fee referred to in sub-section (1)] shall be in the discretion of the Court.
(7) The payment of the amount of tax and penalty (if any) due in accordance with the order of the
Appellate Tribunal in respect of which an application has been made under sub-section (1) shall not be
stayed pending the disposal of such application or any reference made in consequence thereof but if such
amount is reduced as a result of such reference, the excess tax paid shall be refunded in accordance with
the provisions of section 30.
46. Revision of orders prejudicial to revenue.—The Commissioner may call for and examine the
records of any proceeding under this Act and if he considers that any order passed therein by any person
appointed under sub-section (2) of section 9 to assist him, is erroneous in so far as it is prejudicial to the
interests of revenue, he may, after giving the dealer an opportunity of being heard and after making or
causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of
the case justify, including an order enhancing or modifying the assessment and penalty (if any) imposed
or cancelling the assessment and penalty (if any) imposed and directing a fresh assessment:
Provided that a final order under this section shall be made before the expiry of five years from the
date of the order sought to be revised.
47. Revision of other orders.—(1) In the case of any order, other than an order referred to in
section 44 or to which section 46 applies, passed by a person appointed under sub-section (2) of
section 9 to assist him, the Commissioner may, either on his own motion or on an application filed in
accordance with such rules as may be prescribed, call for the record of any proceeding under this Act in
which any such order has been passed and may make such inquiry or cause such inquiry to be made
and, subject to the provisions of this Act, may pass such orders thereon, not being an order prejudicial to
the dealer, as he thinks fit:
Provided that the Commissioner shall not revise any order under this sub-section,—
(a) where an appeal against the order is pending before the appellate authority under
section 43; or
(b) where, if such appeal lies, the time within which it may be filed has not expired, or
(c) where in the case of the second appeal, the dealer has not waived his right of appeal.
(2) The Commissioner shall not on his own motion revise any order under this section after the expiry
of two years from the date of the order sought to be revised.
(3) In the case of an application for revision under this section by the dealer, the application shall be
made within two years from the date on which the order in question was communicated to him or the date
on which he otherwise comes to know of it, whichever is earlier.
48. Rectification of mistakes.—(1) The Commissioner or any person appointed
under sub-section (2) of section 9 to assist him, may at any time within two years from the date
of any order passed by the Commissioner or by that person, as the case may be, on his own motion,
rectify any mistake apparent from the record, and shall within a like period, rectify any such mistake
which has been brought to his notice by any person affected by such order:
Provided that no such rectification shall be made, if it has the effect of enhancing the tax or reducing
the amount of refund, unless the Commissioner or the person appointed under sub-section (2) of
section 9 to assist him, as the case may be, has given notice in writing to the person likely to be affected
by the order of his intention to do so and has allowed such person a reasonable opportunity of being
heard.
(2) The provisions of sub-section (1) shall apply to the rectification of a mistake by an appellate
authority under section 43 as they apply to the rectification of a mistake by the Commissioner.
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(3) Where any matter has been considered and decided in any proceeding by way of appeal or
revision relating to an order referred to in sub-section (1) or sub-section (2), the authority passing
such order may, notwithstanding anything contained in any law for the time being in force, amend
the order under sub-section (1) or sub-section (2), as the case may be, in relation to any matter other than
the matter which has been so considered and decided.
(4) Where any such rectification has the effect of reducing the amount of the tax or penalty, the
Commissioner shall, in the prescribed manner, refund any amount due to such person.
(5) Where any such rectification has the effect of enhancing the amount of the tax or penalty or
reducing the amount of the refund, the Commissioner shall recover the amount due from such person in
the manner provided for in Chapter V.
(6) Save as provided in the foregoing sub-sections, and subject to such rules as may be prescribed,
any assessment made or order passed under this Act or the rules made thereunder by any person
appointed under section 9 or by the Appellate Tribunal may be reviewed by such person or by the
Appellate Tribunal, as the case may be, suo motu or upon an application made in that behalf.
(7) Before any order is passed under sub-section (6) which is likely to affect any person adversely,
such person shall be given a reasonable opportunity of being heard.
49. Determination of disputed questions.—(1) If any question arises, otherwise than in proceedings
before a court, or before the Commissioner has commenced assessment or reassessment of a dealer under
section 23 or 24, whether for the purposes of this Act,—
(a) any person, society, club or association or any firm or any branch or department of any firm is
a dealer; or
(b) any particular thing done to any goods amounts to or results in the manufacture of goods
within the meaning of that term as given in clause (h) of section 2; or
(c) any transaction is a sale, and if so, the sale price therefor; or
(d) any particular dealer is required to be registered; or
(e) any tax is payable in respect of any particular sale, or if the tax is payable, the rate thereof,
the Commissioner shall, within such period as may be prescribed, make an order determining such
question.
Explanation.—For the purposes of this sub-section, the Commissioner shall be deemed to have
commenced assessment or reassessment of a dealer under section 23 or section 24, when the dealer is
served with any notice by the Commissioner under section 23 or section 24 as the case may be.
(2) The Commissioner may direct that the determination shall not affect the liability of any person
under this Act as respects any sale effected prior to the determination.
(3) If any such question arises from any order already passed under this Act or under the Bengal
Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941), as then in force in Delhi, no such question shall
be entertained for determination under this section; but such question may be raised in appeal against, or
by way of revision of such order.