15. Appeal under sub-section (3H) of section 7, authority to whom lies and procedure and other incidental matters.

 (1) An appeal under sub-section (3H) of section 7 of the Act shall lie to the Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner (hereinafter referred to in this rule as the "appellate authority"):

PROVIDED that the Commissioner may, by notice published in the official Gazette, fix the jurisdiction of the respective appellate authorities on the basis of territory or pecuniary limit or nature of class of appeals or any other basis that may be deemed appropriate by the Commissioner.

(2) Every appeal shall be preferred in duplicate in the form of a memorandum in Form `8' signed by the dealer or a person duly authorised by him in writing in this behalf (hereinafter referred to as "the agent"). Every appeal shall set forth concisely the grounds of objections to the order appealed against, and state precisely the relief the appellant claims. The appellant shall not, except by the leave of the appellate authority, urge or be heard in support of any ground of objection not set forth in the memorandum of appeal but the appellate authority in deciding the appeal shall not be confined to the grounds of objection set forth in the appeal:

Provided that the appellate authority shall not rest its decision on any other ground unless the party affected thereby has had a sufficient opportunity of contesting the case on that ground.

(3) The memorandum of appeal shall be accompanied by the order in original against which it is made or a duly authenticated copy thereof, unless the omission to produce such order or copy is explained to the satisfaction of the appellate authority.

(4) The fee payable in respect of an appeal, shall be fifty rupees in the form of court-fee stamps affixed on the memorandum.

(5) The memorandum of appeal shall either be presented by the appellant or his agent to the appellate authority. The appellate authority shall issue or cause to be issued an acknowledgement of the appeal received to the person who has filed the appeal, specifying the date of personal hearing/date of complying with the provision of sub-rul (6) .

(6) If the memorandum of appeal does not conform to the provisions of sub-section (3-H) of section 7 of the Act, or of this rule or if the appeal is against an order made under section 6A or section 9 of the Act and the amount of tax, interest or penalty assessed that is not in dispute has not been paid, it may be summarily rejected by the appellate authority.

PROVIDED that no appeal shall be summarily rejected unless the appellant is given a reasonable opportunity of complying with the provisions of this rule.

(7) If the appellate authority does not summarily reject the appeal under sub-rule (6), it shall fix a date and place for hearing of the appeal and shall give notice of the same to the appellant and to the authority against whose order the appeal is preferred.

(8) The following shall have the right to be heard at the hearing of the appeal:-

(a) the appellant, either in person or by the agent; and

(b) the authority against whose order the appeal is preferred, either in person or by a representative.

(9) The appellate authority shall have the power to adjourn the hearing of the appeal from time to time.

(10) If on the date fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear before the appellate authority either in person or through his agent, the appellate authority may dismiss the appeal or decide it ex-parte, as it may think fit.

(11) Before an appellate authority passes an order in appeal, which is likely to affect any person other than the appellant adversely, it shall give such person also a reasonable opportunity of being heard.

(12) The order of the appellate authority shall be in writing. A copy of the order shall be supplied free of cost to the appellant and to the person adversely affected thereby, if any. Another copy shall be sent to the authority whose order forms the subject of the appeal.

(13) If an appeal is summarily rejected under sub-rule (6) or decided ex parte under sub-rule (10) and the appellant or the person adversely affected thereby makes an application to the appellate authority, within thirty days of the summary rejection or the ex parte decision, as the case may be, for setting aside the order and satisfies it that the notice under the proviso to sub-rule (6), or, as the case may be, intimation of the date of hearing was not duly served on him or he was prevented by sufficient cause from compliance with the provisions of subsection (3-H) of section 7 of the Act, or of this rule, or as the case may be, from appearing when the appeal was called on for hearing, the appellate authority shall make an order setting aside the summary rejection or, as the case may be, the ex parte decision, and shall restore the appeal to its file