December 3, 2024
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Rule 16

CHAPTER VI

PROCEDURE REGARDING APPEAL AND REVISION

1[16.  (1)  An appeal under section 8 of the Act against an order of assessment under section 7 0r any interest charged under section 7B,-

(a)   passed by Purchase Tax Officer (Sugarcane) or an Assistant Commissioner of Purchase Tax (Sugarcane)shall lie to the Deputy Commissioner of Purchase Tax (Sugarcane),

(b)  passed by a Senior Deputy Commissioner of Purchase Tax (Sugarcane) or Deputy Commissioner of Purchase Tax (Sugarcane)  shall lie to the Joint Commissioner of Purchase Tax (Sugarcane).

           (2)  An application for revision under section 9 of the Act, against an order passed in appeal-

                     (a) by the Deputy Commissioner of Purchase Tax (Sugarcane) shall lie to the Joint Commissioner of Purchase Tax (Sugarcane);

                    (b) by the Joint Commissioner of Purchase Tax (Sugarcane) shall lie to the Additional Commissioner of Purchase Tax (Sugarcane).]

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1.     This rule substituted by G.N. of 19.1.1996 w.e.f.1.10.1995.  Prior to substitution rule 16 read as under:

               “16. (1)  An appeal under section 8 against an order of assessment or Penalty or both, passed by a Purchase Tax Officer (Sugarcane)  shall lie to the Assistant Commissioner of Purchase Tax Officer (Sugarcane). 

                (2)  An application for revision under section 9 against an order passed in appeal by an Assistant Commissioner of Purchase Tax Officer (Sugarcane) shall be made to the Deputy Commissioner of Purchase Tax (Sugarcane).”

                   Again this rule substituted by G.N.4.7.2012. Prior to substitution this rule read as under:

                   “16. (1)  An appeal under section 8 of the Act against an order of assessment or penalty or both,-

(a)       passed by an Assessing Authority shall lie to the Assistant Commissioner of Purchase Tax (Sugarcane); and

(b)  passed by an Assistant Commissioner of Purchase Tax (Sugarcane) or the Senior Assistant Commissioner of Purchase Tax (Sugarcane), shall lie to the Deputy Commissioner of Purchase Tax (Sugarcane).

                          (2)  An application for revision under section 9 of the Act,-

                                (a)  against an order passed in appeal by an Assistant Commissioner of Purchase Tax (Sugarcane), shall be made to the Deputy Commissioner of Purchase Tax (Sugarcane); and

                               (b) against an order passed in appeal by the Deputy Commissioner of Purchase Tax (Sugarcane) shall be made to the Commissioner of Purchase Tax (Sugarcane).”