Appeal against taxation.

(1) An appeal against the assessment or levy of, or against the refusal to refund any tax under this regulation shall lie to the Administrator or such officer as may be empowered by him in this behalf. (2) If, on the hearing of an appeal under this section, any question as to the liability to, or the principle of assessment of a tax arises, on which the officer hearing the appeal entertains reasonable doubt, he may either of his own motion or on the application of any person interested, draw up a statement of the facts of the case and the point on which doubt is entertained, and refer the statement with his opinion on the point for the decision of the Administrator. (3) On a reference being made under sub-section (2), the subsequent proceedings in the case shall be, as nearly as may be, in conformity with the rules relating to references to the High Court contained in section 113 of the Code of Civil Procedure, 1908 and order XLVI in the first schedule to that Code. (4) In every appeal, the costs shall be in the discretion of the officer deciding the appeal. (5) Costs awarded under this section to a Municipality shall be recoverable by the Municipality as if there were arrears of a tax due from the appellant. (6) If a Municipality fails to pay any costs awarded to an appellant within 10 days after the date of the order for payment thereof, the officer awarding the costs may order the person having custody of the balance of the Municipal Fund to pay the amount.