Appeals.

15. (1) Any person aggrieved by an order under sections 9, 10 or 11 may in the prescribed manner appeal against such order to the Assistant Property Tax Commissioner or to such officer as the State Government may, by notification, appoint where the original order is passed by a Property Tax Officer.

(2) Any person aggrieved by an order passed in appeal under sub-section (1) may in the prescribed manner appeal against such order to the Deputy Property Tax Commissioner :

Provided that the person aggrieved may at his option instead of filing a second appeal under this sub-section make an application for revision to the Property Tax Commissioner under section 18 and where the aggrieved person exercises such option he shall be precluded from filing a second appeal under this sub-section.

'(3) No first or second appeal shall be admitted by the appellate authority unless it is accompanied by— (i) satisfactory proof of payment of not less than one half of the tax assessed and payable by the person preferring such appeal ; and '(ii) a certified copy of the order to which objection is made.

(4) Every first or second appeal shall be filed within thirty days from the date of the communication of the order against which the appeal is filed and shall be presented and verified in such manner as may be prescribed :

Provided that in computing the period aforesaid, the time requisite for obtaining a copy of the order appealed against shall be excluded.

'(5) The appellate authority shall, after affording opportunity of being heard to the appellant, pass such order on the appeal as it thinks fit and shall send a copy of the order to the Property Tax Officer and such other authority as may be prescribed.

(6) In the case of an order passed in first appeal under this section against which a second appeal under this section or an application for revision under section 18 is filed, the order passed in second appeal or revision, as the case may be, shall be final and in the case of every other order passed in first appeal such order shall be final.

(7) The assessment list shall, where necessary be modified in accordance with the decision in appeal or revision.