Appeal to the prescribed authority

(1) Any owner objecting to an order passed under this Act may, within thirty days from the date of the service of such order, appeal to the prescribed authority against such order, provided that this period may be extended by the prescribed authority for good and sufficient reasons to be recorded in writing; Provided also that no appeal shall be entertained by such authority unless it is satisfied that the amount of tax assessed or penalty imposed has been paid; Provided further that such authority, if satisfied that an owner is unable to pay the tax assessed, may for reasons to be recorded in writing, entertained an appeal without such tax having been paid. (2) In disposing of an appeal under sub-section (1) the Appellate Authority may- (a) Confirm, reduce, enhance or annul the assessment, or (b) set aside the assessment and direct a fresh assessment after such enquiry as may be ordered, or (c) confirm, reduce annul the order of penalty, (3) The order of the appellate authority shall be final excepts as provided in section 19 and 20.