Appeal against assessment etc

1. (1) An appeal against the levy or assessment of any

tax under this Act shall lie to the Divisional Commissioner and every such appeal shall subject to the provisions of this Act be received, heard and disposed of by him.

1. (2) In every appeal, the costs shall be in the discretion of the appellate authority.
2. (3) Costs awarded under this section to the Corporation shall be recoverable by the Corporation as an arrear of tax due from the appellant.