Application against order of surcharge or charge

Finance193018 sections

Statutory text

(1) Any person aggrieved by any order of surcharge or charge made by the Commissioner under sub-section
(1) of section 11 may, within one month from the receipt by him of the decision of the Commissioner, either—
- (a) apply to the District Court to set aside such order; and the Court, after taking such evidence as it thinks necessary, may confirm, modify or remit such surcharge or charge and make such orders as to costs as it thinks proper in the circumstances; or
- (b) in lieu of such application apply to [the State Government] which shall pass such orders thereon as it thinks fit.
(2) The authority hearing the application may, if it thinks fit, stay all proceedings on the certificate pending disposal of the application.

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