Appeal.

(1) Any person or employer aggrieved by any order or decision of the Commissioner in relation to the payment of tax (including penalty, fee, and interest) may, within such time as may be prescribed, appeal,-- (a) to the Taxation Appeals Tribunal, in the case of Corporation; (b) to the Taxation Appeals Committee, in the case of municipality or town panchayat. (2) The decision of the Taxation Appeals Tribunal or the Taxation Appeals Committee, as the case may be, shall be final and shall not be questioned in any court of law: Provided that no such decision shall be made except after giving the person affected a reasonable opportunity of being heard.