Section 14. Appeal against order passed under this Act.

(1) An appeal against any order passed under this Act shall lie to,— (a) the concerned Deputy Commissioner of State Tax (Administration), if the order is passed by the authority subordinate to him; (b) the concerned Joint Commissioner of State Tax (Administration), if the order is passed by the Deputy Commissioner of State Tax; (c) the concerned Additional Commissioner of State Tax, if the order is passed by the Joint Commissioner of State Tax. (2) The appeal shall be filed within sixty days from the date of receipt of any order passed under this Act and any appeal filed thereafter shall not be entertained. (3) The Appellate Authority as specified in sub-section (1) of this section shall, after making such further enquiry, as may be necessary, pass such order, as it thinks just and proper. (4) There shall be no second appeal against an order passed under sub-section (3) of this section.