46.  Appeals to Appellant Tribunal. -

(1)  Any person including the Sales Tax Department aggrieved by any decision or order passed by a Collector of Sales Tax or by Collector of Sales Tax (Appeals), may appeal to the Appellate Tribunal within thirty days of the date of communication of such decision or order.

(2)  The Appellate Tribunal may admit an appeal preferred after the period of limitation specified in sub-section (1) if it is satisfied that there was sufficient cause for not presenting it within the specified period.

(3)  The appeal shall be accompanied by a fee of one thousand rupees paid in such manner as the Board may prescribe.

(4)  The Appellate Tribunal, after giving the parties to the appeal, an opportunity of being heard may pass such orders in relation to the matter before it as it thinks fit:

Provided that when any such order amounts to an interim order staying the recovery of tax, such order shall cease to have effect on the expiration of a period of six months following the day on which it is made unless the case is finally decided, or the interim order is withdrawn by the Tribunal earlier.

(5)  The Appellate Tribunal shall send a copy of its order disposing the appeal to the appellant and to the Collector Sales Tax or the Collector of Sales Tax (Appeals), as the case may be.

(6)  All appeals relating to the Sales Tax Act, 1951, pending before the Income Tax Appellate Tribunal at the commencement of the Finance Act, 1997 shall stand transferred for disposal to the Appellate Tribunal.