Bare ActsIndian Coconut Committee Act, 1944

Section 12

Finality of assessment and recovery of unpaid duty.--

Amendment status not verified — confirm the current text below against the official source.

[(1) Any [occupier] of a mill who is aggrieved by an assessment made under Section 11 may, within three months of the service of the notice referred to in sub-section (1) of that section, apply to the District Judge, or in a Presidency-town, to the Chief Judge of the Small Cause Court for the cancellation or modification of the assessment and, on such application, the said Judge may cancel or modify the assessment and order the refund to such [occupier] of the whole or part, as the case may be, of any amount paid thereunder. (2) The decision under sub-section (1) of the District Judge or the Chief Judge of the Small Cause Court, as the case may be, shall be final.] (3) Any sum recoverable under Section 11 may be recovered as an arrear of land-revenue. Substituted by Act 15 of 1946, Section 6. Substituted by the Act 47 of 1956, Section 4, for "owner". Substituted by the Act 47 of 1956, Section 4, for "owner".

Section 12 – Indian Coconut Committee Act, 1944 | DailyLaw.ai