(a) where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been paid, ten per cent of such balance;
(b) where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to;
(i) thirty three per cent, where the default relates to one quarter;
(ii) fifty per cent, where the default relates to two quarters; and
(iii) seventy five per cent, where the default relates to more than two quarters;
(c) where a penalty under Section 69 has been imposed, fifty per cent of such balance;
(d) where the order appealed against has been passed under Section 28 and a penalty has been imposed under the said Section, fifty percent of such balance; and
(e) in any other case twenty five per cent of such balance;
(a) the Appellate Deputy Commissioner shall dispose of every appeal within one calendar year from the date of filing of such appeal, In disposing of such appeal, the Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or the imposition of penalty or both but shall not remand the case.
(b) The Tribunal may.
(i) Confirm, reduce, enhance or annul the assessment of tax or the imposition of penalty or both or
(ii) set-aside the assessment or the imposition of penalty or both and direct the officer whose assessment or penalty has been appealed against to make a fresh assessment or re-impose penalty, after such enquiry, as it may direct; or
(c) pass such order, as it may think fit.
Section 61 • The Chhattisgarh Vanijyik Kar Adhiniyam, 1994
61. Appeal.
the-chhattisgarh-vanijyik-kar-adhiniyam-1994-sec-61.json
•
Section 61
{
"act_title": "The Chhattisgarh Vanijyik Kar Adhiniyam, 1994",
"act_slug": "the-chhattisgarh-vanijyik-kar-adhiniyam-1994",
"section_label": "Section",
"section": {
"number": "61",
"title": "61. Appeal.",
"chapter": null,
"content": "(a) where all the returns for the period to which the order appealed against relates have been filed and tax payable according to such returns has been paid, ten per cent of such balance;\n(b) where one or more of the returns for the period for which the order appealed against relates have not been filed and tax has not been paid or where such return or returns have been filed but tax has not been paid, such part of the balance which shall be equal to;\n(i) thirty three per cent, where the default relates to one quarter;\n(ii) fifty per cent, where the default relates to two quarters; and\n(iii) seventy five per cent, where the default relates to more than two quarters;\n(c) where a penalty under Section 69 has been imposed, fifty per cent of such balance;\n(d) where the order appealed against has been passed under Section 28 and a penalty has been imposed under the said Section, fifty percent of such balance; and\n(e) in any other case twenty five per cent of such balance;\n(a) the Appellate Deputy Commissioner shall dispose of every appeal within one calendar year from the date of filing of such appeal, In disposing of such appeal, the Appellate Deputy Commissioner may confirm, reduce, enhance or annul the assessment of tax or the imposition of penalty or both but shall not remand the case.\n(b) The Tribunal may.\n(i) Confirm, reduce, enhance or annul the assessment of tax or the imposition of penalty or both or\n(ii) set-aside the assessment or the imposition of penalty or both and direct the officer whose assessment or penalty has been appealed against to make a fresh assessment or re-impose penalty, after such enquiry, as it may direct; or\n(c) pass such order, as it may think fit.",
"footnote": "",
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"sort_order": 68
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"prev_section": "60",
"next_section": "62"
}