Appeal.

(1) Any trader aggrieved by any order of the Collector, may file an appeal before such authority, within such time and in such manner, as may be prescribed. (2) No appeal against an order of the assessment shall be entertained by the said authority unless it is accompanied by satisfactory proof of the payment of the cess with interest, if any, in respect of which the appeal has been preferred: Provided that the said authority may, if it thinks fit, for reasons to be recorded in writing, entertain an appeal against such order,- (a) without payment of the cess or interest, if any, but on furnishing in the prescribed manner, security for such amount of cess and interest, as it may direct, or (b) on proof of payment of such smaller sum, with or without security in like manner for such amount of cess and interest which remains unpaid as it may direct. (3) Subject to such rules of procedure as may be prescribed, the said authority may pass such order on appeal as it may think just and proper. (4) Every order passed in appeal under this section shall, subject to the provisions of sections 17, 19 and 20 be final.