ekFkqj] lnL;-&vfHkHkk"kd i{kdkjku~ dks vihy ds Jo.kkFkZ xzg.k fd;s tkus ij lquk x;k ,oa i=koyh dk voyksdu fd;k x;kA 2- loZizFke jktdh; vfHkHkk"kd Jh V.Mu us izkFkfed vkifÙk ysrs gq, fuosnu fd;k fd vihyk.V us vihy jktLFkku vkcdkjh vf/kfu;e] 1950 dh /kkjk 9, esa izLrqr dh gS] exj vihy ds lkFk /kkjk 9, dh mi/kkjk 4 ds izksfotks dh ikyuk ugha dh x;h gS] ftlds vUrxZr ;g izko/kku fd;k x;k gS fd dksbZ Hkh vihy 60 fnol ds Hkhrj Jo.kkFk xzg.k ugha dh tk;sxh] tc rd fd mlds lkFk bl ckcr~ larqf"V dk izek.k izLrqr ugha fd;k tkrk gS fd vihydrkZ us 75 izfrkr jkfk tks mlds fo:) cdk;k fudkyh x;h gS] ml jkfk dks tek djk fn;k gSA vr% ;g vihy Jo.kkFkZ xzg.k ugha dh tk ldrh gSA 3- bl izkFkfed vkifÙk ds mÙkj esa vfHkHkk"kd vihyk.V dksbZ lUrqf"Vizn tokc izLrqr ugha lds fd mUgksaus vihyk.V Mwaxjjke ds fo:) vfrfjä vk;qä vkcdkjh] tks/kiqj }kjk vius vknsk fnukad 31-12-2001 ds }kjk tks thi vkj-ts- 19 1 lh 4892 ekWMy 1999 dks NksM+us ds fy, ,d yk[k :i;s tqekZuk fu/kkZfjr fd;k Fkk] mldk 75 izfrkr ;kfu fd 75]000@& :i;s tek djk fn;k gksA ¼fnukad 7-1-2002½ rdA 4- geus vfHkHkk"kd i{kdkjku~ ds rdZ lqus ,oa i=koyh dk voyksdu fd;kA 5- jktdh; vfHkHkk"kd }kjk mBk;h x;h izkFkfed vkifÙk ij fu.kZ; djus ds fy, jktLFkku vkcdkjh vf/kfu;e] 1950 dh /kkjk 9, dk voyksdu djuk vko;d gS] tks fuEu izdkj gS% ``9A. Appeals and Revision-(1) An appeal shall lie- (a) to Excise Commissioner from any to the order passed by an Excise Officer under this Act, and (b) to the Division Bench of the Board of Revenue established under the provisions of Rajasthan Land Revenue Act 1956 (Act No. 15 of 1956), from any order passed by the Excise Commissioner under this Act otherwise than on appeal. (2) Any appeal under sub-section (1) may be preferred at any time whithin sixty days from the order complained of. (3) The decision of Excise Commissioner or the Division Bench of the Board of Revenue, as the case may be, on such appeal shall, subject to the result of revision, if any, under sub-section (4), be final. (2) Any appeal under sub-section (1) may be preferred at any time whithin sixty days from the order complained of. (3) The decision of Excise Commissioner or the Division Bench of the Board of Revenue, 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 Board of Revenue may revise any order passed on appeal by the Excise Commissioner (XXX) 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. (5) Any revision under sub-section (4) may be preferred at any time within thirty days from the date of the order complained of. 6- bl /kkjk dh mi/kkjk 4 ds ijUrqd esa ;g ck/;rk j[kh x;h gS fd dksbZ Hkh vihy izLrqr djus ls iwoZ tqekZus dh jkfk dh 75 izfrkr jkfk tek djkuk vko;d gS] mlds fcuk vihy dks Jo.kkFkZ xzg.k ugha fd;k tk ldrk gSA bl vihy ds lkFk 75 izfrkr jkfk tek djkus dk dksbZ izek.k i= izLrqr ugha fd;k x;k gSA vr% bldh vuqifLFkfr esa bl vihy dks Jo.kkFkZ xzg.k ugha fd;k tk ldrk gS ,oa i=koyh dks iqu% fucU/kd] jktLo e.My] vtesj ds lEeq[k izLrqr fd;s tkus gsrq funsZfkr fd;k tkrk gS fd os vihyk.V ls 75 izfrkr jkfk e; 18 izfrkr lkykuk C;kt tek djokus dk izek.k i= ysus ds ipkr~ gh vihy dks lquokbZ gsrq jktLo e.My dh [k.MihB ds lEeq[k izLrqr djsa vU;Fkk ugha] rFkk Hkfo"; esa /;ku j[ks fd vkcdkjh vf/kfu;e esa izLrqr gksus okyh vihyksa esa fu;e 9,¼4½ ds ijUrqd dh ikyuk dh tkosA i=koyh fnukad 11-3-2002 dks fucU/kd] jktLo e.My] vtesj ds lEeq[k izLrqr gksA vknsk lquk;k x;kA