Appeal

Any person aggrieved by an order relating to the determination, re-determination, imposition or recovery of the tax, interest or penalty may, within a period of thirty days from the date of such order, appeal against such order to the Commissioner or if the Commissioner is the officer who passed such order, then to the Government. The appellate order of the Commissioner or the Government, as the case may be, shall be final and conclusive: Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant to be due from him. (2) Nothing contained in this section shall apply to a person, who has obtained possession or control of such vehicle by purchase in a public auction conducted by a Government Department to recover the arrears of tax, interest or penalty except under the orders of a competent court. (12). Any person aggrieved by an order relating to the determination, re-determination, imposition or recovery of the tax, interest or penalty may, within a period of thirty days from the date of such order, appeal against such order to the Commissioner or if the Commissioner is the officer who passed such order, then to the Government. The appellate order of the Commissioner or the Government, as the case may be, shall be final and conclusive: Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant to be due from him.