Appeals

(1) Any person aggrieved by the orders of the prescribed authority under sub-section (2) of section 6 or under sub-section (3) of section 6A or under sub-section (3) of section 7 may appeal to the Collector of the district in which the land is situated, and if the land is situated in more than one district the Collector of the district in which the major portion of the land is situated: Provided that no such appeal shall lie unless the tax has been paid. (2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by a fee of five rupees. (3) The appeal shall be presented within thirty days of the receipt of the order appealed against, but the appellate authority may admit an appeal after the expiration of the period of aforesaid if it is satisfied that the appellant had sufficient cause for not presenting the appeal within that period. (4) The appellate authority may, after giving the prescribed authority and the appellant an opportunity of being heard, pass such orders thereon at it thinks fit. (5) The order of the appellate authority shall be communicated to the appellant and to the prescribed authority. (6) The order of the appellate authority shall, subject to the provisions of section 10 and section 11, be final and shall not be called in question in any court of law. (7) Where the amount of basic tax or tax under the provisional assessment paid is in excess of the amount due under the order in appeal such excess shall be refunded to the person entitled thereto.