Appeal to High Court
(1) Any VAT dealer or TOT dealer or any other dealer objecting to an order relating to assessment passed by the Commissioner suo-moto under Section 32 or 38 may appeal to the High Court within sixty days from the date on which the order was communicated to him:
Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it satisfied that the dealer had sufficient cause for not preferring the appeal within that period.
(2) The appeal shall be in the prescribed form, shall be verified in the prescribed manner and shall be accompanied by such fee which shall not be less than Rupees five hundred only but shall not exceed Rupees two thousand only as may be prescribed.
(3) The High Court shall, after giving both parties to the appeal, a reasonable opportunity of being heard, pass such order thereon as it thinks fit.
(4) The provisions of sub-sections (4), (7) and (8) of Section 34 shall mutatis-mutandis apply in relation to appeals preferred under sub-section (1) as they apply in relation to petitions preferred under sub-section (1) of Section 34.