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| R.59 Forum of appeal U.P. VAT RULES | |
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CHAPTER VII
Appeal, Review, Revision and Determination of Disputed Question
R.59 Forum of appeal-
(1) An appeal under section 55 shall lie to –
(a) The Additional Commissioner (Appeals) in case the order appealed against has been passed by a Joint Commissioner (Assessment); and
(b) The Joint Commissioner (Appeals) in all other cases.
(2) An appeal under section 57 shall lie to the Tribunal.
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