42. Appeal.-

(1)     Any value added tax Officer or any person aggrieved by any decision or order given by a value added tax Officer under this Act or the Rules, may appeal against such order, within ninety days of giving such decision or order, except against an order of seizure or sale issued under section 56 in case of supply of goods or providing of services of those issued under section 82 and 98 of the Customs Act in the case of imported goods,

 (a)    to  the  Commissioner  (Appeal),  against  the  decision  or  order  issued  by  an

Additional Commissioner or any value added tax Officer subordinate to him; and

(b)     to the Customs,  Excise and  Value  Added  Tax  Appellate  Tribunal,  constituted under section 196 of the Customs Act, hereinafter called the Appellate Tribunal, against,  the  decision  or order  issued  by  the  Commissioner,  the  Commissioner (Appeal) or any value added tax officer of equivalent rank and status; and

(c)     to the High Court Division of Bangladesh Supreme Court, if the decision or order is passed by the Appellate Tribunal.

(1a)  Following the acceptance of an appeal under subsection (1),-

(a)     if the appeal is filed to the Commissioner (Appeal), Commissioner (Appeal) may conduct  an  enquiry  about  the  appeal  if  he  considers  it  necessary  or  collect information and may, after giving to the appellant reasonable opportunity of being beard, uphold the decision or order appealed against, or amend it, or reject it or give such fresh decision or order as he deems fit:

Provided that if the Commissioner (Appeal) is satisfied that the appellant could not file  the appeal within the said ninety days time due to sufficient reason, he may permit the appellant to file the appeal within next two months following the said period.

(b)     if  the  appeal  is  filed  to  the  Appellate  Tribunal,  the  appellate  Tribunal,  shall, notwithstanding anything contained in this Act, dispose of the appeal following, as  far  as  practicable,  the  provisions  of  the  Customs  Act  regarding  the  said Tribunal.

(2)     If any person intends to prefer an appeal under subsection (1) against a decision or order relating to a demand of value added tax payable on any goods or service or to a fine charged under this Act, he shall have to pay, at the time of filing his appeal,

(a)     in case of an appeal filed to the Commissioner (Appeal), 10% of the tax demanded or where there is no tax demanded, 10% of the monetary fine charged;

(b)     in case of an appeal filed to Appellate Tribunal against an order issued by the Commissioner or any value added tax officer of his equivalent rank, 10% of the tax  demanded  or  where  there  is  no  tax  demanded  10%  of  the  monetary  fine imposed;

(c)     in  case  of  an  appeal  filed  to  the  Appellate  Tribunal  against  an  order  of  the Commissioner  (Appeal),  10%  of  the  tax  demanded  or  where  there  is  no  tax demanded 10% the monetary fine charged, in the Government treasury or to a value added tax officer authorized by the Government in this behalf.

(2a)  When  tax  cannot  be  determined  instantly  on  the  basis  of  relevant  decision,  such decision  shall continue  to be effective until the appeal filed under section  42{1)  is disposed off

(3)     No appeal under sub-section (1) shall be filed against any decision or order after any proceeding under section 43 has been initiated by the hoard relating to such order or decision.

(4)     When an appeal has been filed under Sub-Section-1 or as the case may be under Sub- Section-1(a), the Commissioner (Appeal) or as the case may be the Appellate Tribunal

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