19. Appelate authorities, Rules regarding admittance and disposal of appeal petitions

(1) An appeal under sub-section (1) of section 14 from an order passed by a Profession Tax Officer shall lie to the Deputy Commissioner or Joint Commissioner of Profession Tax, an appeal from an order passed by a Deputy Commissioner of Profession Tax shall lie to the Joint Commissioner or Senior Joint Commissioner of Profession Tax and an appeal from an order passed by a Joint Commissioner of Profession Tax shall lie to the Senior Joint Commissioner of Profession Tax.

(2)No appeal shall be entertained after the expiry of sixty days from the date of receipt of demand notice or the order: 
Provided that the appellate authority may admit an appeal after the expiry of the above period if he is satisfied that there was good and sufficient cause for the delay. 

(3)No appeal shall be entertained unless such amount of tax, penalty or interest, as the case may be, as the appellant may admit to be due from him is paid in full. 
(4)appellate authority in disposing of an appeal may-

(i)confirm, annul, reduce, enhance or otherwise modify the assessment or penalty or interest, or 

(ii)set aside the assessment or penalty or interest and direct the authority which made the assessment or imposed the penalty or charged the interest to pass a fresh order after further enquiry or examination of records, or 

(iii)confirm, modify or set aside any order than an order of assessment or imposition of penalty or charging of interest and direct the officer passing the order to pass a fresh order after further enquiry or hearing the person aggrieved.