Appeal

Tax200822 sections

Statutory text

(1) Any dealer aggrieved by an order of assessment made under section 7 or by an order imposing penalty under section 10, may, within sixty days of receipt of order, prefer an appeal to the Director of Coir Development in such form and in such manner as may be prescribed: Provided that the Director of Coir Development may condone the delay in filing the appeal, if he is satisfied that the delay was on reasonable ground.
(2) Every appeal preferred under sub-section
(1) shall be accompanied by such fees as may be prescribed.
(3) On receipt of the appeal under sub-section (1), the Director Coir Development shall, after giving the appellant an opportunity of being heard in the matter, dispose of the appeal as expeditiously as possible.
(4) Every order passed in an appeal under this section shall be final and shall not be called in question in any court of law.

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