Download Kerala VAT FORM NO. 29: Form of Appeal/Revision under Sections 55, 57 & 59 under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 72 & 73
Filing of appeal to the Deputy Commissioner (Appeals)-
(1) Every appeal under section 55 shall be in Form No. 29 and shall be verified in the manner specified therein.
(2) It shall be in duplicate and shall be accompanied by the original or a certified copy of the order appealed against and the original of the demand notice.
(3) The appeal may be sent to the Appellate Authority by post or may be presented to that authority by the appellant or his authorized agent or a legal practitioner.
Filing of application under Sections 49, 57 or 59-
Every application under section 49, section57 or section 59 shall be in Form No. 29 and shall be verified in the manner specified therein.
(4) As per section 55-(1) Any person aggrieved by any order issued or proceedings recorded other than those under sub- section (3), sub-section (8) or subsection(9)of section 16, sub-section(8) of section 19, section 22, section 24,section sub-section(3) of section 25, sub-section (8) or sub-section (9) of section 44, section 49, section 67, section 68, section 69 or section 70 passed by an authority empowered to do so under this Act not being an authority above the rank of an Assistant Commissioner may, within a period of thirty days from the date on which the order was served on him, appeal against such order to the Deputy Commissioner (Appeals):
Provided that the Deputy Commissioner (Appeals) may admit an appeal presented after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period.
Provided further that in the case of an order under sub-section (3) of section 22 or section 24, or section 25, no appeal shall be entertained under this sub-section unless it is accompanied by satisfactory proof of the payment of the tax or other amounts admitted by the appellant to be due or of such installment thereof as might have become payable, as the case may be.
(2) Where an appeal lies against any order under sub–section (1), any order issued under section 66 to rectify any error in such order shall also be appealable under the said subsection.
(3) The appeal shall be in such form and shall be verified in such manner as may be prescribed, and shall be accompanied by a fee of five hundred rupees.
(4) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amounts shall be paid in accordance with the order against which the appeal has been preferred:
Provided that the Deputy Commissioner (Appeals) may, in his discretion, give such directions as he thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to his satisfaction in such form and in such manner as may be prescribed.
(5) In disposing of an appeal, the Deputy Commissioner (Appeals) may, after giving the appellant a reasonable opportunity of being heard,- (a) in the case of an order of assessment or penalty, either confirm, reduce, enhance or annul the assessment or the penalty or both;
(b) set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed;
(c) or pass such other orders as he may think fit; or
(d) in the case of any other order, confirm, cancel or vary such order:
Provided that, at the hearing of any appeal against an order of the assessing authority, the assessing authority or the officer empowered by the commissioner in this behalf shall be heard.
(6) The order of the Deputy Commissioner (Appeals) disposing of an appeal before it shall state the point for determination, the decision thereon and the reason for arriving at such decision.
(7) Where as a result of the appeal any change becomes necessary in the order appealed against, the Deputy Commissioner (Appeals) may, direct the assessing authority to amend such order accordingly and on such amendment being made, any amount paid in excess by the appellant shall be refunded to him or as the case may be the further amount of tax, if any, due from him shall be collected in accordance with the provisions of this Act, as the case may be.