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Appeal and Revision.

§10A

Summary

1[10-A. Appeal and Revision.- (1) 2[A proprietor who is aggrieved by the order of the collector determining the rates for the admission in a multiplex under sub-section (13) of section 3 or of assessment, with or without penalty, under section 4B 3[or order under section 5] may file an appeal to the Commissioner within thirty days from the receipt of the order :] 4[Provided that,- (a) no appeal shall be entertained by the Commissioner unless the proprietor pays the undisputed amount of the duty and penalty, if any, as assessed by the Collector; (b) the Commissioner may, notwithstanding anything contained in clause (a), if he deems fit, for reasons to be recorded in writing, entertain an appeal without payment of any duty and penalty, if any, as assessed by the Collector; and the decision of the Commissioner regarding entertaining of the appeal by him shall be final.] (2) The Commissioner may, after giving a reasonable opportunity of hearing confirm, reduce, enhance or annul the assessment and penalty, if any; or may set aside the assessment and refer the case back to the Collector for making a fresh assessment in accordance with the directions given in the order. The Collector shall thereupon, after making such further inquiry as may be necessary, make a fresh assessment and determine the amount of duty and penalty, if any, payable by the proprietor on the basis of such fresh assessment : 5[(2A) The Commissioner shall as far as possible decide every appeal filed under sub-section (1) within three months from the date of filing of such appeal, and in a case where it is not possible or feasible to decide the appeal within such period, he shall submit a report in writing to the State Government recording therein the reasons for such delay in deciding the appeal.] (3) The State Government may, suo muto or on application made to it in that behalf within sixty days from the order of Commissioner, call for the record and proceeding of the case and pass such order in that case as it may deem fit, and thereby modify, confirm or annul the order of the Commissioner.]

1[10-A. Appeal and Revision.- (1) 2[A proprietor who is aggrieved by the order of the collector determining the rates for the admission in a multiplex under sub-section (13) of section 3 or of assessment, with or without penalty, under section 4B 3[or order under section 5] may file an appeal to the Commissioner within thirty days from the receipt of the order :] 4[Provided that,- (a) no appeal shall be entertained by the Commissioner unless the proprietor pays the undisputed amount of the duty and penalty, if any, as assessed by the Collector; (b) the Commissioner may, notwithstanding anything contained in clause (a), if he deems fit, for reasons to be recorded in writing, entertain an appeal without payment of any duty and penalty, if any, as assessed by the Collector; and the decision of the Commissioner regarding entertaining of the appeal by him shall be final.] (2) The Commissioner may, after giving a reasonable opportunity of hearing confirm, reduce, enhance or annul the assessment and penalty, if any; or may set aside the assessment and refer the case back to the Collector for making a fresh assessment in accordance with the directions given in the order. The Collector shall thereupon, after making such further inquiry as may be necessary, make a fresh assessment and determine the amount of duty and penalty, if any, payable by the proprietor on the basis of such fresh assessment : 5[(2A) The Commissioner shall as far as possible decide every appeal filed under sub-section (1) within three months from the date of filing of such appeal, and in a case where it is not possible or feasible to decide the appeal within such period, he shall submit a report in writing to the State Government recording therein the reasons for such delay in deciding the appeal.] (3) The State Government may, suo muto or on application made to it in that behalf within sixty days from the order of Commissioner, call for the record and proceeding of the case and pass such order in that case as it may deem fit, and thereby modify, confirm or annul the order of the Commissioner.]

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