21. Appeal to the Appellate Deputy Commissioner:(1) Subject to provision of sub-section (1) of Section 15, any person aggrieved by an order passed or proceeding recorded under the provisions of the Act may prefer appeal to the Appellate Deputy Commissioner of the area concerned.
Provided that when an appeal pending before an Appellate Deputy Commissioner is transferred to another Appellate Deputy Commissioner under Section 24, the order of such transfer shall be communicated to the appellant or petitioner, to every person affected by the order, the authority against whose orders the appeal or petition was preferred and to the Appellate Deputy Commissioner.
(2) (i) Every such appeal shall be in Form XII and verified in the manner specified therein.
(ii) It shall be in duplicate.
(iii) A treasury challan in support of having paid the fee calculated at the rate of two percent of the tax, penalty or interest under dispute, subject a minimum of rupees fifty and maximum of rupees one thousand.
(3) The appeal may be sent to the Appellate Authority by registered post or be presented to that authority or to such officer the Appellate Authority, may appoint, in this behalf by the appellant or by his authorised agent or a legal practitioner.
(4) The Appellate Authority shall after giving the appellant a reasonable opportunity of being heard, pass orders as laid down in sub-section (4) of Section 15.