(1) An employer aggrieved by an order of the assessment made under sub-rule (4) of rule 41or by an order imposing penalty made under rule43, may file an appeal in Form-XIX against such order, within ninety days of the receipt of such order, to the appellate authority as notified by the State Government in this regard.

(2) Such appeal, inter alia, shall be accompanied by—

(a) the order appealed against;

(b) a certificate from the cess collector to the effect that the amount of cess or penalty or both, as the case may be, relating to such appeal has been deposited;

Provided that the appellate authority may, for reasons to be recorded in writing, waive or reduce the amount to be deposited under rule 43 on application by the appellant.

(c) a non-refundable fee equivalent to one-half percent., but not exceeding rupees twenty five thousand of the amount in dispute or penalty or both, as the case may be, under such appeal; (d) a statement of points in dispute; and

(e) documentary evidence relied upon.

(3) On receipt of the appeal, the appellate authority may, call details from the assessing officer or his statement on the basis of his assessment order appealed against, as such appellate authority may consider necessary for the disposal of such appeal.

(4) The appellate authority shall give the appellant an opportunity of being heard in the matter and dispose of the appeal as expeditiously as possible but not exceeding sixty days from the date of receipt of such appeal.

(5) On being satisfied on the quantum of cess the appellate authority shall confirm the order of the assessing officer or if in his opinion the assessment was wrong; or on the higher side shall modify the order of assessment or if in his opinion the assessment is on the lower side or if the basis of assessment is wrong, it shall remand the assessment order to the assessing officer along with his observations to rectify the error.

(6) An order remanded back under sub-rule (5) shall be disposed of by the assessing officer within thirty days in view of the observation made by the Appellate Authority:

Provided that, if the amount of cess is proposed to be enhanced the assessee shall be given an opportunity of being heard.

(7) If the appellate authority is of the opinion that the quantum of penalty imposed is on the higher side or not correctly made it shall suitably modify or set aside the order of the assessing officer, as he deems appropriate.

(8) The appeal under this rule shall be disposed of by making a speaking order and a copy of such order shall be sent to each of the appellant, the assessing officer and to the secretary, Building Workers‘ Welfare Board within five days of the date on which such order is made.

(9) An order in appeal, reducing the amount of cess, shall also ask the Secretary of the concerned Building Workers‘ Welfare Board to refund the excess cess stating clearly a specified time to the appellant.

(10) An order in appeal enhancing or reducing the amount of cess or penalty or both, as the case may be, shall also specify the date by which the amount of cess or penalty or both shall be paid or refunded.

(11) No appeal shall lie against the order of the appellate authority under this rule.