Application against order of surcharge or charge

Finance195418 sections

Statutory text

(1) Any person aggrieved by any order of surcharge or charge made by the Controlling Authority under sub-section (1) of Section 11 may, within one month from the receipt by him of the decision of the Controlling Authority, either-
- (a) apply to the principal Civil Court of original jurisdiction to set aside such order; and the Court (after hearing such person and the Controlling Authority or his representative and) taking such evidence as it thinks necessary, may confirm, modify or remit such surcharge or charge and make such orders as to costs as it thinks proper in the circumstances; or
- (b) in lieu of such application, apply to the State Government, which shall, after hearing the person aggrieved and the Controlling Authority or his representative, pass such orders thereon as it thinks fit, and the orders made by the Court or the State Government under this sub-section shall be final.
(2) Pending disposal of the application all proceedings on the certificate shall be stayed if the person aggrieved by the decision of the Controlling Authority makes out a prima facie case and obtains from the Court or the State Government an order staying proceedings.

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