Section 18

[(3) Any person aggrieved by an order passed by the Taxation Authority under sub-section (1) or (3) of Section 12 or Section 13 or Section 14 or Section 15 or Section 16 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) may prefer an appeal to the Appellate Authority in such form and manner as may be prescribed:

1. (i) within thirty days of the date of receipt of the order; or
2. (ii) within such further period as the Appellate Authority may allow for reasons to be recorded in writing.

1. (4) An appeal under sub-section (1) or (3) of section 12 or section 13 or section 14 or section 15 or section 16 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) shall be accompanied by a fee of Rs. 50/- or such other fee as may be prescribed by the State Government from time to time.
2. (5) The Appellate Authority may after giving the parties an opportunity of being heard stay the operation of the order appealed against till the disposal of the appeal.]