Appeal

Any appeal shall lie against any decision or order made under this Act to such authority as may be prescribed if made within 30 days from the date of such order: Provided that no such appeal shall be entertained by the said authority unless he is satisfied that the amount of tax assessed or the penalty has been paid. The decision of the said authority shall subject to the orders of the Tribunal be final. (2) The appellate authority in disposing an appeal under section 12 the appellate authority may either set aside or modify the order.