73.
Appeal to Tribunal.- (1) Subject to such rules as
may be made by the State Government, any of the authorities
mentioned in section 10 or any person aggrieved by an order
made by the Deputy Commissioner or Joint Commissioner under
section 72 or the Commissioner under section 74 or section
77, may, prefer an appeal to the Tribunal.
(2) Where an appeal is preferred by a dealer,
such appeal shall not be entertained by the Tribunal unless
such dealer has deposited with the Tribunal in the manner
specified by it twenty five percent of the amount in dispute:
Provided that the Tribunal
may, for reasons to be recorded in writing, waive or reduce
the amount required to be deposited under this section.
(3) Every application for appeal under
this section shall be filed within ninety days of the communication
of the order which is sought to be appealed, but where the
Tribunal is satisfied that the applicant had sufficient cause
for not applying within time, it may condone the delay.
(4) No order under this section shall be
passed without giving the applicant as also the authority
whose order is sought to be appealed or their representative,
a reasonable opportunity of being heard.
(5) On receipt of an appeal under sub-section
(1), the Tribunal may, after giving the parties to the appeal,
an opportunity of being heard, pass such order thereon as
it think fit, confirming, modifying or setting aside the order
appealed against.
(6) The Tribunal shall send the copy of
every order made by it to the parties to the appeal and to
the concerned authority against whose order the appeal had
been preferred.
(7) The appeal filed before the Tribunal
under sub-section (1) shall be dealt with by it as expeditiously
as possible and endeavour shall be made by it to dispose of
the appeal finally within six months from the date of receipt
of the appeal. |
