1[9AA. Submission of appeal under sub-section (3H) of section 7 and procedure thereto:
(1) Every appeal under sub-section (3H) of section 7 shall be:-
(a) in writing.
(b) specify the name and address of the appellant.
(c) specify the date of order against which it is made.
(d) contain a dealer” “s statement of facts,
(e) state precisely the relief prayed for,
(f) be signed and verified by the appellant or by an agent duly authorised by him in writing in that behalf, in the following form:-
“I.......................................... agent appointed by the appellant named in the above memorandum of appeal do hereby declare that what is stated herein is true to the best of my knowledge and belief.
Dated .......................................
Signature.”
(2) The memorandum of appeal shall be accompanied by either the order in original against which it is made or a duly authorised copy thereof, unless the omission to produce such order or copy is explained at the time of presentation of appeal to the satisfaction of appellate authority.
(3) An appeal under this rule shall as far as possible be in accordance with Form IX(B) and shall bear Court-fee stamp of rupee one.
(4) The memorandum of appeal shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by Registered Post. The appellate authority shall be the same 2[Joint Commissioner of Sales Tax or the Deputy Commissioner of Sales Tax], as the case may be] exercising appellate powers under the General Sales Tax Law.
(5) If the memorandum of appeal omits to state any particulars required under this rule or is not accompanied with the order against which it is made or a duly authenticated copy thereof, the appeal may be summarily rejected, provided that no appeal shall be summarily rejected under this sub-rule unless, the appellant is given a reasonable opportunity to amend the memorandum of appeal.
(6) The appeal may also be summarily rejected on grounds other than those specified in sub-rule (5) which the appellate authority may consider sufficient and which shall be reduced in writing by the appellate authority provided that before an order summarily rejecting an appeal under this sub-rule is passed, the appellant shall be given a reasonable opportunity of being heard.
(7) If within thirty days from the date on which, an appeal is summarily rejected under sub-rule (5) or (6) the appellant makes an application to the appellate authority for setting aside the order of summary rejection and satisfies it that the notice under the proviso to sub-rule (5) to amend the memorandum of appeal or of hearing under the proviso to sub-rule (6) was not duly served on him, or that he was prevented by sufficient cause from amending the memorandum of appeal or from appearing when the appeal was called on for hearing, the said authority shall make an order setting aside the summary rejection and restore the appeal to his file.
(8) (a) If the appellate authority does not summarily reject the appeal, it shall fix a date for hearing. The date so fixed shall not be earlier than 10 days from the date on which intimation thereof is given to the appellant or to his agent:
Provided however, that a date earlier than aforesaid may be fixed for hearing if the appellant or his agent agrees thereto in writing.
(b) The authority aforesaid may for sufficient reasons adjourn at any stage the hearing of an appeal to a different time on the same date or any other date so, however that the date to which the hearing is adjourned shall not be earlier than 10 days from the date on which the intimation thereof is given to the appellant or his agent provided that a date earlier than aforesaid may be fixed for hearing an appeal if the appellant or his agent agrees thereto in writing.
(9) If on the date and at the time fixed for hearing or on any other date or at any other time to which the hearing may be adjourned; the appellant does not appear before the said authority either in person or through an agent, the said authority may dismiss the appeal or may decide itex parte as it may think fit:
Provided that, if within thirty days from the date on which the appeal was dismissed or decided ex parte under this sub-rule, the appellant makes an application to the appellate authority for setting aside the order and satisfies it that the intimation of the date of hearing was not duly served on him or that he was prevented by sufficient cause from appearing when the appeal was called on for hearing, the said authority shall make an order setting aside the dismissal or ex parte decision upon such terms as it thinks fit and shall appoint a day for proceeding with the appeal.
(10) A copy of the order passed in appeal shall be supplied free of cost to the appellant and another copy shall be sent to the officer whose order forms the subject of the appeal.]
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1. Inserted by GN.FD.STA.1572/3701/72/M-2, dated 31.3.1973
2. These words were substituted for the words “Assistant Commissioner of Sales Tax” by the C.S.T.(Bombay)(Amendment) Rules, 2000, dated 10.11.2000 and again these words were substituted for the words “Deputy Commissioner of Sales Tax or the Assistant Commissioner of Sales Tax” by the C.S.T.(Bombay)(Amendment) Rules, 2006, dated the 24th February, 2006. |