Panchayat:Repo18/vol2-page0328

328 THE KERALA TAX ON EMPLOYMENT ACT, 1976 Sec. 14
(b) in the case of any other order, confirm, cancel or vary such order.
(7) The appellate authority shall, on the conclusion of the appeal, communicate the orders passed by it to the appellant and the assessing authority.
(8) The orders passed by the appellate authority shall subject to the provision of section 15, be final and shall not be liable to be questioned in a court of law.
14. Reference to District Court.- (1) The appellate authority may, if it is satisfied either suo motu or on application by any party to an appeal under section 13 that the decision on the appeal involves a question of law, draw up a statement of the case and refer it to the District Court.
(2) If the District Court is not satisfied that the statement in a case referred under this section is sufficient to enable it to determine the question raised thereby, the court may refer the case back to the appellate authority to make such additions thereto or alterations therein as the court may direct in that behalf.
(3) The District Court upon the heating of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court to the appellate authority which shall pass orders on the appeal in conformity with such judgment.
(4) For the purposes of this section, "District Court" means the District Court having jurisdiction over the area in which the assessee exercises his profession, art or calling or transacts business or holds appointment.
15. Powers of revision of the District Collector.- The District Collector may at any time call for and examine the record of any proceeding pending before or disposed of by the appellate authority or the assessing authority and may pass such order in reference thereto as thinks fit: Provided that no such order shall be passed under this section without notice to the party who may be affected by the order:
Provided further that no order passed on the basis of a reference under section 14 to the extent covered by the answer to such reference shall be subject to revision by the District collector.
16. Rectification of mistakes.- (1) The appellate authority or the revisional authority may at any time within three years from the date of an order passed by it on appeal or revision, as the case may be, and the assessing authority may at any time within three years from the date of any assessment or order passed by it, of its own motion, rectify any mistake apparent from the record of the appeal, revision, assessment or order, as the case may be, and shall, within the like period rectify any such mistake which has been brought to its notice by an assessee:
Provided that no such rectification shall be made which has the effect of enhancing an assessment or reducing a refund unless the assessee has been given reasonable opportunity of being heard in the matter.
(2) Where any such rectification has the effect of reducing an assessment, the assessing authority shall make any refund which may be due to such assessee.
⁴(3) Where any such rectification has the effect of enhancing an assessment or reducing a refund, the assessing authority shall serve on the employer or on the other person, a notice of demand in the prescribed form and such sum shall be payable by such employer or the other person, as the case may be, within such time, at such place and to such person, as may be specified in such notice.)
17. Power to take evidence on oath, etc.- The appellate authority, the assessing authority and the revisional authority shall, for the purposes of this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure 1908 (Central Act 5 of 1908), when trying a suit, in respect of the following matters, namely:- Template:Crteate