²(1) An assessee objecting to an order passed by the¹ Chief Commissioner or Commissioner³under section 17 or section 17A or to an order of enhancement passed by him under section 24 ⁴ or an order passed by the Director-General or Director under section 17A 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 of⁵ two hundred rupees.

(3) The provisions of 6 sub-sections (3), (5), (9) and (10) of section 23 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.

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1. Subs. by Act 4 of 1988, s. 161, for Commissioner‖ (w.e.f. 1-4-1988).

2. Subs. by Act 53 of 1962, s. 20 (w.e.f. 1-4-1963).

3. Subs. by Act 41 of 1975, s. 117, for under Section 17‖ (w.e.f. 1-4-1976).

4. Ins. by Act 3 of 1989, s. 89 (w.e.f. 1-4-1989).

5. Subs. by Act 16 of 1981, s. 33, for one hundred and twenty-five rupees‖ (w.e.f. 1-6-1981).

6. Subs. by Act 45 of 1972, s. 23 for sub-sections (3) and (5) to (10) inclusive‖ (w.e.f. 1-1-1973)