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Maa Durga Enterprises (Pvt.) ... vs The Commissioner Of Commercial ... on 22 March, 2007

[Section 7] [Complete Act]
Central Government Act
Section 7(3H) in the Central Sales Tax Act, 1956
[(3H) Any person aggrieved by an order passed under sub-section (2A), sub-section (3A), sub-section (3D) or sub-section (3G) may, within thirty days of the service of the order on him, but after furnishing the security, prefer, in such form and manner as may be prescribed, an appeal against such order to such authority (hereinafter this section referred to as the “appellate authority”) as may be prescribed: Provided that the appellate authority may, for sufficient cause, permit such person to present the appeal—
(a) after the expiry of the said period of thirty days; or
(b) without furnishing the whole or any part of such security.]
[(3-I) The procedure to be followed in hearing any appeal under sub-section (3H), and the fees payable in respect of such appeals shall be such as may be prescribed.]