Amendment status not verified — confirm the current text below against the official source.
(1) The assessee may within 30 days of the assessment made under section 5, appeal to the Sub- divisional Officer of a Subdivision or Sadaf Subdivi- sional Officer, as the case may be. (2) The assessment made by the Sub-Deputy Collector when no appeal is filed, and the order of the Subdivisional Officer passed in appeal when an appeal is filed, shall be final. Surcharge