Appeal.

Tax200720 sections

Statutory text

(1) Any dealer aggrieved by an order of assessment made under section 7 or by an order imposing fine under section 10 may, within such time as may be prescribed prefer an appeal to such appellate authority in such form and in such manner as may be prescribed.
(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 appellate authority 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 appeal under this section shall be final and shall not be called in question in any court of law.

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