The Rajasthan Excise Act 1950 Section 9-A
9-A. Appeals and Revision.
(1) An appeal shall lie—
(a) to the Excise Commissioner from any order passed by an Excise Officer under this Act, and
(b) to the Division Bench of the Rajasthan Tax Board constituted under Section 88 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), from any order passed by the Excise Commissioner under this Act otherwise than on appeal:
Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of 75% of the amount of the demand created by the order appealed against.
(2) Any appeal under Sub-section (1) may be preferred at any time within sixty days from the date of the order complained of.
(3) The decision of the Excise Commissioner or the Division Bench of the Rajasthan Tax Board, as the case may be, on such appeal shall, subject to the result of revision, if any, under Sub-section (4), be final.
(4) The Division Bench of the Rajasthan Tax Board may revise any order passed on appeal by the Excise Commissioner.
(5) Any revision under Sub-section (4) may be preferred at any time within thirty days from the date of the order complained of.
Explanation of Rajasthan Excise Act 1950 Section 9-A
Section 9A introduces the right to appeal and revision under the Rajasthan Excise Act, 1950. It lays down a two-tiered appellate mechanism:
- Individuals aggrieved by an order of an Excise Officer can appeal to the Excise Commissioner.
- Orders by the Excise Commissioner (except those made on appeal) can be appealed to the Division Bench of the Rajasthan Tax Board.
- Appeals must be filed within 60 days, and must include proof of payment of 75% of the disputed demand.
- The decisions of these authorities are considered final, subject to revision.
- The Division Bench of the Tax Board has the power to revise decisions made on appeal by the Excise Commissioner, with revision requests allowed within 30 days of the disputed order.
This process ensures robust administrative justice and review for parties affected under the Excise Act.
Key Points section 9A excise Act
- Provides a structured appeals and revision process under the Excise Act.
- Appeals against Excise Officer orders go to the Excise Commissioner.
- Appeals against Commissioner (not made on appeal) go to the Division Bench of the Rajasthan Tax Board.
- 75% of the demand must be paid before an appeal is admitted.
- Appeal to be filed within 60 days; revision within 30 days.
- Revisional authority lies with the Division Bench of the Tax Board for orders of the Excise Commissioner.
Illustration
Suppose a business is penalized by an Excise Officer for alleged violation of excise regulations. The business can first appeal to the Excise Commissioner. If dissatisfied with the order of the Commissioner (passed otherwise than on appeal), it can further appeal to the Division Bench of the Rajasthan Tax Board, provided they submit proof of paying at least 75% of the demand. If still aggrieved, a revision can be filed before the same Division Bench, but within 30 days.
Related Sections
- Section 9: Appointment of Excise Commissioner and Officers
- Section 10: Appointment of other officers and conferring powers
- Section 88, Rajasthan Value Added Tax Act, 2003 (Reference for Tax Board constitution)
MCQs on Section 9A of the Excise Act
- An appeal against an order passed by an Excise Officer under the Rajasthan Excise Act, 1950, lies to whom?
A) District Magistrate
B) Excise Commissioner
C) Division Bench of Rajasthan Tax Board
D) State Government
Answer: B) Excise Commissioner - Before an appeal under Section 9A is entertained, which of the following is required?
A) Filing fees only
B) No condition
C) Proof of payment of 75% of the disputed demand
D) Personal appearance of the appellant
Answer: C) Proof of payment of 75% of the disputed demand - What is the time limit to prefer an appeal under Section 9A(2) of the Rajasthan Excise Act, 1950?
A) 30 days
B) 45 days
C) 60 days
D) 90 days
Answer: C) 60 days - A revision against an order of the Excise Commissioner on appeal must be filed before which authority?
A) District Court
B) State Government
C) Division Bench of the Rajasthan Tax Board
D) Excise Inspector
Answer: C) Division Bench of the Rajasthan Tax Board