section 14
Appeal
The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958Tax195822 sections
Statutory text
- (1) Any dealer aggrieved by any notice issued under sub-section
- (1) of section 7 or by any order passed by the assessing authority under this Act may appeal to the appellate authority within sixty days from the date of receiving such notice or order and the appellate authority may pass such order in relation thereto as it may think fit.
- (2) No appeal shall be entertained unless the appellate authority is satisfied that the amount of tax assessed has been paid by the dealers :
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