Appeal against assessment etc.

(1) An appeal against the levy or assessment of any tax under this Act shall lie to the Divisional Commissioner and every such appeal shall subject to the provisions of this Act be received, heard and disposed of by him. (2) In every appeal, the costs shall be in the discretion of the appellate authority. (3) Costs awarded under this section to the Corporation shall be recoverable by the Corporation as an arrear of tax due from the appellant. (4) If the Corporation fails to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the appellate authority may order the Commissioner to pay the amount to the appellant.