Amendment status not verified — confirm the current text below against the official source.
An appeal shall - lie in the prescribed manner } \\ ithin thirty days from the date of service of any order of asses~ment or imposition of penalty passeJ under the provisions of this Act or any roles made thereunder ~~~ · .. to any: authority not being the Commissioner. spe~ifi cally empowered by the Government, by not1ficat1on, lo hear such appeals and the decision of the authority so empowered in any such appeal shall l.Je final. .. . R :visi1>0.