Appeals

(1) Any person aggrieved by an order under sections 10, 11, 15, 15B or 22-A may at any time before the expiry of sixty days from the date of the order, prefer an appeal to the Collector of the District, where the land or building in respect of which the order was passed, is situate, or to such other authority as the Slate Government, may by notification in the Official Gazette, appoint in this behalf: Provided that no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of whole of the tax assessed and payable by the person preferring the appeal. (2) The Appellate Authority may admit an appeal after the expiry of the period referred to in sub-section (1), if he is satisfied that there was sufficient cause for not preferring the appeal within that period. (3) Every appeal under this section shall be presented and verified in the manner prescribed. (4) The following shall have the right to be heard at the hearing of the appeal-(a) the appellant, either in person or by authorised agent. (b) the officer or authority against whose order the appeal has been preferred, either in person or by a representative. (5) The appellate authority may, before disposing of any appeal, make such further enquiry and report the result of the same to the appellate authority and in disposing of the appeal the appellate authority may confirm, reduce, enhance or annual the assessment or set aside the assessment and direct the assessing authority to pass a fresh order after such further enquiry as may be directed. (6) If the amount of assessment is reduced by the appellate authority under sub-section (5), he shall order the excess amount of tax, if realised, to be refunded.