15. Appeals

1. Any assessee (not being an officer of the State Government or the Central Government) aggrieved by any order passed by any authority under the provisions of this Act, may within thirty days from the date on which the order was served on him, appeal to the appellate authority. 
Rule 21 , Form XII
2. No appeal shall be entertained unless 12.5% of the amount of disputed tax or penalty or interest besides the admitted tax, in full, is paid.
3. The appeal shall be in such form and verified in such manner, as may be prescribed.
Provided that the appellate authority may for sufficient cause shown, admit an appeal preferred after the expiry of the period of thirty days afore-said.
4. The appellate authority may after giving the appellant an opportunity of being heard and subject to such rules of procedure as may be prescribed.
  a. confirm, reduce, enhance or annual or otherwise modify the assessment, penalty or interest as the case may be;
  b. set aside the assessment, penalty or interest as the case may be and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or
  c. pass such other orders as it may thick fit.
5. Before passing orders under sub-section (4), the appellate authority may make such inquiry as it deems fit or remand the case to any subordinate officer or authority for an inquiry and report on any specified point or points.
6. Every order passed in appeal under this section shall subject to the provisions of Section 16 be final.