Amendment status not verified — confirm the current text below against the official source.
(1) An appeaI against the assessment or Ievy of any tax or Appeal againsr against the refusal -any tax under this Act shall lie to the Deputy taxation- Commissioner or to such other officer as may be empowered by the State Government in this behalf : Provided chat, when the Deputy Commissioner or such other officer as aforesaid, is, o? was when the tax was imposed, a member of the committee, the appeal shall Iie to the State Government. (2) If, on the hearing of an appeal under this section, any question as to the liability to, or the principle of assessment of, a tax arises on which the ofice hearing the appeal entertains reasonable double he may either of his own motion or on an appljcatiqn of any person interested, draw up a statement of the facts of the case and the point on which double is entertained, and refer the statement with his own opinion on the point for the decision-of the High Court. (3) On a reference being made under sub-section (21, the subsequent proceedings in this case shall be, a nearly as may be, in conformity with the provisions relaring to references lo h e Fhgh Court contained in section 113 and Order X.LVI: of the Code of Civil Procedure, 1 908. (4) In every appeal the costs shall be in the discretion of the officcer deciding the appeal. (5) The costs awarded under this section to the committee ' shall be recoverable by the committee as if they w&e arrears of a tax due from he appeIIant. (6) If the committee fads to pay the costs awarded to ap appellant within ten days after the date of the order for payment theieof the officer awarding the costs may order the person having the custody of the balance of the municipal fund to pay the amount. J , 1M). ( I ) No appeal shall lie in respcst of a tax on any land or urniution of building unless it is preferred within one month after the publication of appeal. the notice prescribed by section-79 or section 80 or section 81, as the case may be, and no appeal shall lie in respect of any other tax unless it is preferred within one month from the time when the demand for the tax is made : 108 MCMICIPAL 11973 : Haryana Act 24 Provided thatm appeal may be admitted after the expiration of the period prescribed therefore by this section if che appellant satisfies the officer before whom the appeal is preferred that he had sufficient cause for not presenting the appeal within that period. (2) No appeal shall be entertained unless the appellant has paid all other municipal taxes due from hirn to the committee up to the date of such appeal. Revision. '[ZOOA. Any person aggrieved by an order passed in appeal under section 99 may, within thirty days of the communication to hirn of such order, make an application in writing to the Stare Government for revision against the said order and the state ~overnmenr may confirm, alter or rescind the said order : Provided that the State Government shall not pass an order under this section prejudical to any without giving such person a reasonable opportunity of being heard]. Taxa~ion no1 lo