Appeals from assessment of levy of tax

Appeals from assessment of levy of tax.—(1) An appeal against the assessment or levy of any tax or fee under this Act shall lie to the [Government] and the decision of the [Government] shall be final and shall not be called in question in any Court.

1. (2) Court-fee shall not be payable on an appeal under sub-section
2. (1) of this section.
3. (3) An appeal under sub-section
4. (1) shall not be entertained unless the tax or fee has been paid within the specified period.