Appeals

Tax202030 sections4 chapters

Chapter IV LAND TAX

Statutory text

(1) Any person aggrieved by an order of assessing authority under this Chapter or a notice under section 25 may at any time before the expiry of thirty days from the date of the order or notice, as the case may be, prefer an appeal to the appellate authority: Provided that no appeal by or on behalf of a landholder shall be entertained unless it is accompanied by satisfactory proof of payment of not less than one fourth of the sum due from the landholder.
(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 appellate authority shall, after affording an opportunity of being heard to the parties, pass such order on the appeal as it thinks fit and shall send a copy of the order to the assessing authority and such other persons as may be prescribed.
(5) The order of the appellate authority passed under this section shall, subject to any order passed under section 28, be final.

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