Appeal

(1) Any person aggrieved by an order passed under this Act may appeal to the prescribed appellate authority within thirty days from the date of communication of the order. (2) The appellate authority may admit an appeal after the expiration of the period if it is satisfied that the appellant had sufficient cause for not preferring the appeal within time. (3) The appellate authority shall, after giving the appellant a reasonable opportunity of being heard, pass such order as it thinks fit, or may direct the assessing authority to make a fresh assessment after giving such directions as it may deem proper. Every such order shall be final. (1) The Government may, by notification, make rules to carry out all or any of the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for the fees payable in respect of any applications to be made, forms to be supplied, certificates to be granted and appeals and applications for revision to be made under this Act and also any applications for certified copies of documents filed and orders made under this Act. (3) Every rules made under this Act shall within six months after it is made, be laid before the Legislative Assembly of the State if it is in session and if it is not in session, in the session immediately following for a total period of fourteen days which may be comprised in one session or in two successive sessions and if, before the expiration of the session in which it is so laid or the session immediately following the Legislative Assembly agrees in making any modification in the rule or in the annulment of the rule, the rule shall, from the date on which the modification or annulment is notified, have effect only in such modified form or shall stand annulled, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.