1[(1) An appeal shall lie-
(a) to the Excise Commissioner from any order passed by an Excise Officer under this Act, and
2[ (b) 3[to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tex Act, 2003(Act No. 4 of 2003),] from any order passed by the Excise Commissioner under this Act otherwise than on appeal:
4[Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of 75% of the amount of the demand created by the order appealed against.]
(2) Any appeal under Sub-section (1) may be preferred at any time within sixty days from the date of the order complained of.
(3) The decision of the Excise commissioner or the Division Bench of the 2[Rajasthan Tax Board] as the case may be, on such appeal shall, subject to the result of revision, if any, under Sub-section (4), be final.
(4) 2[The Division Bench] of 5[the Rajasthan Tax Board] may revenue may revise any order passed on appeal by the Excise Commissioner.
(5) Any revision under Sub-section (4) may be preferred at any time within thirty days from the date of the order complained of.
Footnotes in the official text
- 1.Inserted vide Rajasthan Act No. 28 of 1952
- 2.Substituted vide Rajasthan Finance Ac 2001 (No. 5 of 2001)
- 3.Substituted vide Rajasthan Act No. 06 of 2007
- 4.Added vide Rajasthan Act No. 14 of 1989
- 5.Substituted vide Rajasthan Excise (Amendment) Act, 2007 vide Notifi. No. 2(27) Vidhi/2/2006, dt, 6.6.2007