Appeal

(1) A person or user aggrieved by an order of the Assessing Officer made under section 14, may prefer an appeal to the Appellate Officer within a period of thirty days from the date of the order along with such fees and such documents as may be prescribed. (2) The Appellate Officer shall after examining the records and giving an opportunity of being heard, pass an order as it deem fit. (3) The Appellate Officer shall be appointed by the State Government in such manner as may be prescribed.