38. Procedure for Appeals

(1) Subject to the provisions of Section 31, any person aggrieved by an order passed or proceeding recorded under the provisions of the Act, other than an order passed under sub-rule (1) and (3) of Rule 25 by any officer not above the rank of an Assistant Commissioner, may appeal to the Appellate Deputy Commissioner of the area concerned:

Provided that Commissioner may either suo-motu or on application, for reasons to be recorded in writing transfer an appeal pending before an Appellate Deputy Commissioner to another Appellate Deputy Commissioner and shall communicate the order of transfer to the appellant or applicant to every person affected by the order, the authority against whose orders the appeal or application was preferred, and to the Appellate Deputy Commissioner.

(2)(a) Every such appeal shall be in Form APP 400 verified in the manner specified in the rules;

(b) It shall be in duplicate;

(c) It shall be accompanied by a treasury receipt in support of having paid;

(i) in case where the levy of tax, or penalty or interest is disputed, a fee calculated at the rate of two percent of the disputed tax or penalty or interest subject to a minimum of fifty rupees and a maximum of One thousand rupees and;

(ii) in all other cases a fee of Fifty rupees;

(d) It shall be accompanied by a declaration on Form APP 400A stating that the amount specified in the second proviso to sub-section (1) of Section 31 has been paid, and proof of such payments.

(3) The appeal may be sent to the Appellate Deputy Commissioner by registered post or be presented to him or to such officer as he may appoint in this behalf by the appellant in person or by his authorized representative or a legal practitioner.

(4) The Appellate Deputy Commissioner shall, after giving the appellant a reasonable opportunity of being heard, pass orders as specified in sub-section (4) of Section 31.