Amendment status not verified — confirm the current text below against the official source.
Amendment of section 171.- In the Principal Act, for section 171, the following shall be substituted, namely:- “171. Appeal.- Any person aggrieved by the order of re-assessment by the Chief Commissioner may appeal to an authority and the procedure including the time limit shall be so prescribed: Provided that the appeal shall not be admitted unless the appellant deposits at least fifty percent of the re-assessed or assessed fee to the Corporation. Provided further that in case of appeal being successful resulting in refund either in part or in full of the already deposited amount, the same shall be immediately refunded by the Corporation or adjusted against any other pending or future fees or taxes or penalties or cesses or interest or other levies.”