R.59 Forum of appeal U.P. VAT RULES

 

CHAPTER VII
 
Appeal, Review, Revision and Determination of Disputed Question
 

 
 
R.59    Forum of appeal-
 
(1)        An appeal under section 55 shall lie to –
(a)        The Additional Commissioner (Appeals) in case the order appealed against has been passed by a Joint Commissioner (Assessment); and
            (b)        The Joint Commissioner (Appeals) in all other cases.
(2)        An appeal under section 57 shall lie to the Tribunal.

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