Appeal to the Tribunal
63. (1) A person or authorized officer of the State Government, feeling aggrieved with the order of the Appellate Authority, made under this Act, may file an appeal before the Tribunal.
(2) The appeal can be filed within a period of thirty days from the date of the communication of the order of the first Appellate Authority.
(3) The Tribunal may, on an application made by the appellant, order the stay of the recovery of the amount involved, subject to the payment of minimum twenty five per cent of the amount and fulfillment of such other conditions, as it may deem necessary.
(4) In deciding an appeal, the Tribunal, after affording an opportunity of being heard to the parties may, make an order
(a) affirming or amending or canceling the order against which appeal has been filed; or
(b) may pass such order as it deems to be just and proper.
(5) The Tribunal shall pass a speaking order while deciding an appeal and send copies of the order to the appellant and the Commissioner.
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