Appeals

Any persons aggrieved by an order passed by an assessing authority under this Act may in the prescribed manner appeal within thirty days of receipt of such order, to the prescribed officer: Provided that such officer may admit it after the expiration of thirty days, if he is satisfied that for reasons, beyond the control of the appellant or for any other sufficient cause it could not be filed within time: Provided further that no appeal shall lie against an order of assessment under sub-section (4) of section 9.