ascca.in

15. Appeal to the appellate authority.

(1) An appeal under Section 23 shall be preferred to the appellate authority in Form-ETLA-14 and shall -

(a) specify all the particulars given in the prescribed Form,

(b) be signed by the appellant or by his authorised representative,

(d) be accompanied by a certified copy of the order appealed against, and

(e) be affixed with court fees stamps of Rs. 50/ - .

(2) The appeal may be sent to the appellate authority by registered post or may be presented in his office by his authorised agent or a local practitioner or a chartered accountant duly authorised by the appellant in writing.

16. Appeal to the Rajasthan Tax Board.

(1) Every appeal under Section 24 to the Rajasthan Tax Board shall be in Form-ETLA-15 and shall be verified in the manner specified;

(2) It shall be in quadruplicate and accompanied by four copies of the order appealed against one of which shall be the certified copy, and also four copies of the order of the assessing authority in respect of which order appealed against was passed;

(3) In the case of an appeal preferred by any person other than an officer empowered by the State Government under sub-section (1) of Section 24, it shall also be affixed with court fees stamps of Rs. 100/-.

(4) Every Memorandum of cross objections under Section 14 shall be in Form-ETLA-17 and shall be verified in the manner specified therein.

17. Appeal to High Court.

- Every appeal under Section 27 to the High Court shall be in Form-ETLA-18 and shall be verified in the manner specified therein. It shall be accompanied by the original order or a certified copy of the order of the Rajasthan Tax Board appealed against.

18. Giving effect to an appellate or a revisional order.

- If an order passed in appeal or revision has the effect of varying the order of an assessing authority or any other officer shall take action suo-moto to give effect to such order and shall refund the excess or realise the deficit as the case may be.