Section 127 — Appeal to Appellate Authority.

127. Appeal to Appellate Authority.–(1) Any person aggrieved by the final order made under 
section 126 may, within thirty days of the said order, prefer an appeal in such form, verified in such 
manner and be accompanied by such fee as may be specified by the State Commission, to an appellate 
authority as may be prescribed. 

(2) No appeal against an order of assessment under sub-section (1) shall be entertained unless an 
amount equal to 5[half of the assessed amount] is deposited in cash or by way of bank draft with the 
licensee and documentary evidence of such deposit has been enclosed along with the appeal. 

(3) The appellate authority referred to in sub-section (1) shall dispose of the appeal after hearing the 
parties and pass appropriate order and send copy of the order to the assessing officer and the appellant. 
                                                             
1. The proviso omitted by Act 26 of 2007, s. 11 (w.e.f. 15-6-2007). 
2. Subs. by s. 11, ibid., for sub-section (5)  (w.e.f. 15-6-2007). 
3. Subs. by s. 11, ibid., for “one-and-half times” (w.e.f. 15-6-2007). 
4. Subs. by s. 11, ibid., for sub-clause  (iv) (w.e.f. 15-6-2007). 
5. Subs. by s. 12, ibid., for  “one-third of the assessed amount” (w.e.f. 15-6-2007). 
 
 
 
 
 
 



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(4) The order of the appellate authority referred to in sub-section (1) passed under sub-section (3) 
shall be final. 

(5) No appeal shall lie to the appellate authority referred to in sub-section (1) against the final order 
made with the consent of the parties. 

(6) When a person defaults in making payment of assessed amount, he, in addition to the assessed 
amount shall be liable to pay, on the expiry of thirty days from the date of order of assessment, an amount 
of interest at the rate of sixteen per cent. per annum compounded every six months.