44. Appeal to the Sales Tax Appellate Tribunal – Procedure.

1) (a) Every appeal under Section 33 to the Appellate Tribunal shall be in Form APP 401 and shall be verified in the manner specified therein

(b) Every such appeal shall clearly set forth the grounds of appeal and the relief claimed and shall be accompanied by,

i) four spare copies thereof;

ii) four copies of the order appealed against one of which shall be the original or the authenticated copy and ;

iii) four copies of the order of the assessing authority .

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

i) in cases where the levy of tax or penalty is disputed, a fee calculated at the rate of two percent of the disputed tax and or penalty subject to a minimum of Rs.100/- and a maximum of Rs.2,000/- and ;

ii) in all other cases a fee of One hundred rupees ; and

(d) It shall be accompanied by satisfactory proof of payment of the amounts, as specified in the first, second and third provisos, as the case may be, under section 33 of the Act.

(Clause (d) was substituted by G.O MS No. 503 Rev (CT-II) dept; dated 08-05-2009 w.e.f 01-05-2009. the original clause (d) reads as “It shall be accompanied by satisfactory proof of payment of the amounts as specified in first and second provisos as the case may be, of sub-section (2) of Section 33.)

2) If the Appellate Tribunal allows an appeal preferred by a dealer under Section 33 it may, in its discretion, by order, refund either wholly or partly the fee paid by the dealer under sub-section (3) of Section 33.

3) Every order passed by the Appellate Tribunal under Section 33 shall be communicated to the Deputy Commissioner concerned and to the State Representative, in addition to those specified in sub-section (8) of Section 33.