Amendment status not verified — confirm the current text below against the official source.
(1) An appeal against the levy or assessment of any tax under this Act, shall lie to the Divisional Commissioner, and every such appeal shall subject to the provisions of this Act, be received, heard and disposed of by him. Omitted by Haryana Act II of 1997. 2 Substituted by Haryana Act 24 of 2003 and further omitted by Haryana Act 21 of 2012 w.e.f. 1-4-10. 1994 : Hr. Act 161 MUNICIPAL CORPORATION 459 (2) In every appeal, the costs shall be in the discretion of the appellate authority. (3) Costs awarded under this section to the Corporation shall be recoverable by the Corporation as an arrear of tax due from the appellant. (4) If the Corporation fails to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the appellate authority may order the Commissioner to pay the amount to the appellant. 1[139. No appeal shall be entertained under section 138 unless the amount, Conditions of right if any, in dispute in the appeal has been deposited by the appellant in the office of to appeal. the Corporation.]