(1) The Commissioner may authorise an officer not less than one rank above the adjudicating officer to act as an appellate authority.
(2) Whosoever aggrieved by an order of the adjudicating officer under section 468A may prefer an appeal to the appellate authority, within thirty days from the date of receipt of the order.
(3) The appellate authority may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document.
(4) The appellate authority may, after giving the parties to the appeal an opportunity of being heard, pass such order as it thinks fit, either confirming or modifying or setting aside the order appealed against.
(5) The appellate authority shall dispose of the appeal within sixty days from the date of filing of such appeal.
(6) The amount of penalty imposed under this Act, if not paid, may be recovered as an arrear of tax.]