(1) Any assessee objecting to 1[an order passed by the 2[Chief Commissioner or Commissioner] under section 18 3[or section 18A] or sub-section (2) of section 25] 4[or an order passed by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.
(2) An Appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of 5[two hundred rupees].
(3) The provisions of 6[sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.
1Subs. by Act 46 of 1964, s. 25, for “an order of enhancement made by the Commissioner under section 25” (w.e.f. 1-4-1965).
2Subs. by Act 4 of 1988, s. 127, for “Commissioner” (w.e.f. 1-4-1988).
3Ins. by Act 41 of 1975, s. 96 (w.e.f. 1-4-1976).
4Ins. by Act 3 of 1989, s. 72 (w.e.f. 1-4-1989).
5Subs. by Act 16 of 1981, s. 29, for “one hundred and twenty-five rupees” (w.e.f. 1-6-1981).
6Subs. by Act 45 of 1972, s. 13, for “sub-sections (3) and (5) to (10) inclusive” (w.e.f. 1-1-1973).