Right to be heard ensures appellants and concerned parties receive opportunity before appeal rejection in sales tax appeals. Section 21 is amended to require furnishing relevant records to the assessing authority and each State Government concerned with the appeal and prompt return of those records to the assessing authority or State Government as applicable. The first proviso to sub section (3) is substituted to provide that no appeal shall be rejected unless the appellant has been given an opportunity to be heard in person or through a duly authorised representative, and the State Government concerned has also been given an opportunity to be heard.