Amendment status not verified — confirm the current text below against the official source.
(1) Any owner objecting to an order passed the prescrib- under this Act may, within thirty days from the date ed authority* o f t }ie finalisation of the Valuation List under sub section (5) of section 6, or service of any oth er order, appeal to the prescribed authority against such order provided that this period may be extended by the prescribed authority for good and sufficient reasons to be recorded in writing: Act I of 1956. Provided also that no appeal shall be entertained by such authority unless it is satisfied that the amount of tax assessed or penalty imposed has been paid : Provided further that such authority , if satisfied that an owner is unable to pay th e tax assessed, may, for reasons to be recorded in writing, entertain an appeal without such tax having been paid. 6 (2) In disposing of an appeal under sub-section (1) the appellate authority may— (a) confirm, reduce, enhance or annul the order of valuation or assessment, or (Z>) set aside the order of valuation or assess ment and direct a fresh valuation or assessment after such enquiry as may be ordered, or (c) confirm, reduce or annul the order of penalty. (3) Th e order of the appellate authority shall be final except as provided in section 14 and section