State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

20. Appeal :- (1) Any assessee or other person objecting to an order of assessment or reassessment with or without penalty passed under this Act, or the rules made thereunder may, within the prescribed period and in the prescribed manner, appeal to the prescribed authority against such order of assessment or reassessment or penalty or both; Provided that no appeal shall be entertained by such authority unless it is satisfied that twenty per centum of the tax assessed or such amount of tax as the appellant may admit to be due from him, whichever is greater has been paid. (2) Subject to such rules as may be prescribed, the appellate authority may, in disposing of an appeal under sub-section (1) – (a) confirm, reduce, enhance or annul the assessment or penalty order, or both; or (b) set aside the assessment or penalty order, or both, and direct the assessing authority to make a fresh assessment after making such further inquiry as may be directed by the appellate authority.