Section 22

[(3) Any person aggrieved by an order passed by the Taxation Authority under sub-section (1) or (3) of Section 12 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:

[(4) Any person aggrieved by an order passed by the Taxation Authority under sub-section (1) or (3) of section 12 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.]