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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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158.Appeal to the Appellate Tribunal: 

(1) An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of-

(a) an Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, under section 128 or 156;

(2) No appeal under sub-section (1) shall lie against an order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, unless the assessee has paid ten percent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, and the tax payable under section:

Provided that on an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him 6[and shall pass such or derin this regardas he thinks fit within thirty days from date of the receipt of such application.

(2A) The Deputy Commissioner of Taxes may, with the prior approval of the Commissioner of Taxes, prefer an appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner (Appeals) under section 156.

(3) Omitted by section 63 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন).

(4) Every appeal under sub-section (1) or sub-section (2A) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the commissioner, as the case may be:

Provided that the Appellate Tribunal may admit an appeal after the expiry of sixty days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.

(5) An appeal to the Appellate Tribunal shall be in such form and verified in such manner as may be prescribed and shall, except in the case of an appeal under sub-section (2A) be accompanied by a fee of one thousand taka.

(6) The Board may, by notification in the official Gazette,-

(a) specify the cases in which the appeal shall be filed electronically or in any other machine readable or computer readable media;

(b) specify the form and manner in which such appeal shall be filed.