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35.
Appeal
to High Court
(1)
Any VAT dealer or TOT dealer or any other dealer objecting to an order relating
to assessment passed by the Commissioner suomoto under Section 32 or 38 may
appeal to the High Court within sixty days from the date on which the order was
communicated to him:
Provided
that the High Court may admit an appeal preferred after the period of sixty days
aforesaid if it satisfied that the dealer had sufficient cause for not
preferring the appeal within that period.
(2)
The appeal shall be in the prescribed form, shall be verified in the prescribed
manner and shall be accompanied by such fee which shall not be less than Rupees
five hundred only but shall not exceed Rupees two thousand only as may be
prescribed.
(3)
The High Court shall, after giving both parties to the appeal, a reasonable
opportunity of being heard, pass such order thereon as it thinks fit.(4) The
provisions of sub-sections (4), (7) and (8) of Section 34 shall mutatis-mutandis
apply in relation to appeals preferred under sub-section (1) as they apply in
relation to petitions preferred under sub-section (1) of Section 34.
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