45.   Appeals.-

(1)    Any person, including the Sales Tax Department aggrieved by any decision or order made under this Act by an officer of Sales Tax below in rank than a Collector may, within thirty days of the date of communication of such decision or order appeal to the Collector of Sales Tax (Appeals):

Provided that an appeal preferred after the expiry of thirty days may be admitted by the Collector of Sales Tax (Appeals) if he is satisfied that the appellant has sufficient cause for not preferring the appeal within the specified period :

Provided further that the appeal shall be accompanied by a fee of five hundred rupees to be paid in such manner as the Board may prescribe.

(2)    The Collector of Sales Tax (Appeals) may, after giving both parties to the appeal an opportunity of being heard, pass such order as he thinks fit, confirming, varying, altering, setting aside or annulling the decision or order appealed against:

Provided that the Collector of Sales Tax (Appeals) may also confirm, vary, alter, set aside or annul the penalty imposed under this Act for reasons to be recorded in writing.

(2a)  In deciding an appeal, the Collector of Sales Tax (Appeals) may make such further inquiry as may be necessary but he shall not remand the case to an officer who made the order for deciding it afresh.

(3)    Any person desirous of filing an appeal under sub-section (1) against any decision or order relating to any tax demanded or any penalty imposed under the Act shall, before filling, the appeal, deposit the tax demanded and the penalty imposed.

Provided that, where in any case, the appellate authority is of the opinion that the deposit of tax demanded or the penalty imposed is likely to cause undue hardship to the appellant, it may dispense with such deposit subject to such conditions as it may deem fit to impose:

Provided further that in any particular case, the Collector of Sales Tax (Appeals) may direct that pending decision of the appeal, the tax demanded or penalty imposed, shall be paid by the appellant in suitable installments spreading over a period not exceeding six months from the date or such direction.