Section 33. Appeal to Commissioner from order under section 13 or section 32

33. Appeal to Commissioner from order under section 13 or section 32. Documents to accompany appeal. Copies of petition and order exempt from fees. Return of fees and excess. 34. Power to summon persons to give necessary information. 35. Power to issue fresh notice. --- PART VII. 244 Income Tax. [ ACT XII SECTIONS. PART VII. PAYMENT AND RECOVERY OF DUTIES. 36. Tax when payable. Payment by instalments. 37. Recovery under revenue-law. 38. Amendment of assessment. 33. Any person dissatisfied with any order under section thirteen or section thirty-two may, within fifteen days from the date thereof, on payment of the sum payable under such order, present a petition of appeal to the Commissioner of Revenue of the Division, whose order upon such appeal shall be final. The time requisite for obtaining a copy of the order shall be excluded in computing the said period of fifteen days. The order of such Commissioner shall be final. It may be in favour of the petitioner, or it may simply reject the petition, or it may reject the petition and enhance the assessment to an amount to be specified in the decision. If the order rejects the petition and enhances the assessment, the petitioner shall within one week from the passing of the order pay the amount mentioned in the order of enhancement. Every petition presented under this section shall be accompanied by a copy of the petition to the Collector, and a copy of the Collector's order thereon and a list of the documents (if any) on which the appellant relies. Neither of such copies shall be chargeable under the Court Fees Act. When the decision on such appeal is in favour of the petitioner, the value of the fee on his petition of appeal, and (where he has presented a petition to the Collector) the fee on such petition, together with the excess paid by him, or (when the decision is that the petitioner, or the Company which he represents, is not chargeable under this Act) the whole sum so paid, shall at once be refunded.