154. Form of appeal and limitation.-

154. Form of appeal and limitation.-

(1) Every appeal under section 153 shall be drawn up in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of ¹[two hundred taka].

²[(1A)The Board may, by notification in the official Gazette.-

(a) specify ³[the cases in which the appeal]  shall be filed electronically or in any other machine readable or computer readable media;
(b) specity the form and manner in which such appeal shall be filed.]

(2) Subject to sub-section (3), an appeal shall be presented within⁴[forty five days],-

(a) if it relates to any assessment or penalty, from the date of service of the  notice  of  demand  relating  to  the  assessment  or  penalty,  as  the  case may be ; and
(b) in any other case, from the date on which the intimation of the order to be appealed against is served.

(3) The  Appellate Joint  Commissioner⁵[or  the  Commissioner  (Appeals),  as the case may be,] may admit an appeal after the expiration of the period of limitation specified in sub-section (2) if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period.

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¹Subs for "one hundred taka" by F.A. 1993

² Added by F.A. 2016

³ Added by F.A. 2017

⁵Subs. for "thirty days " by F.A. 1995 and re-subs for "sixty days" by F.A. 2006
⁶Ins. by F.A. 1990

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