section 10
Appeal
The Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981Tax198125 sections
Statutory text
- (1) Any proprietor aggrieved by the order of assessment made under section 7 or by an order imposing under section 8 may within three months from of receipt of the order, make an appeal to the authority.
- (I) On receipt of an appeal under sub-section (I), the appellate authority shall, after giving to the appellant . an opportunity of being heard, confirm, annul or modify $ the assessment or penalty.
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