Amendment status not verified — confirm the current text below against the official source.
Appeals.-{1) Any assessee objecting to the amount of building tax assessed under section 9 or denymg his habihty to be assessed under this Act or objectmg to any order of the assessmg authority under th1s Act may appeal to the appellate authority against the assessment or against such order: Provided that no such appeal shall he unless the building tax has been pa1d. (2) An appeal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner. -:d./ (3) The appeal shall be presented within a period of - thirty days from the date of service of the notice of demand relating to the assessment or the date of service of the order, as the case may be, but the appellate authority may admit an appeal presented after the expiration of the said period if 1t 1.; satisfied that the appellant had sufficient cause for not present- ing it within the said period, provided however that no such appeal shall be admitted after a period of six months from the date of service of the notice of demand relatmg to the assess- ment or the date of service of the order, as the case may be (4) The appellate authority shall fix a day and place for the hearmg of the appeal and may from time to time adjourn the hearmg and make or cause to be made such further inquiry as it thinks fit. (5) At the h<>aring of the appeal the assessing authority shall also have a right to be heard (6) In disposing of an appeal, the appellate authonty may. subJect to the prov1s10ns of sectiOn 12,- (a) in the case of an order of assessment,- 3/24-A--6 82 (i) confirm, reduce, enhance or annul the assess- ment; (1i) set aside the assessment and direct the assess- ~ mg authority to make a fresh assessment after such further inquiry as may be directed; or (b) in the case of any other order, confirm, cancel or vary such order. (7) The appellate authority shall, on the conclusion of the appeal, communicate the orders passed by it to the assessee and the assessing authority. (8) The orders passed by the appellate authority shall, subject to the provisions of sectiOns 13 and 14, be final and shall not be liable to be questioned in a court of law. 12 Reference to District Court.-(1) The appellate autho- nty may, if it IS satisfied either suo motu or on application by ahny party 1 ~o an 1 appeal un~er sfe 1 ctlon dll that the tdeciswnt ,~. on t e appea mvo ves a question o aw, raw up a s atemen of the case and refer It to the District Court (2) If the District Court 1s not satisfied that the statement in a case referred under this section Is sufficient to enable 1t to determine the question raised thereby, the court may refer the case back to the appellate authonty to make such additions thereto or alterations therein as the court may direct in that behalf. (3) The District Court, upon the hearing of any such case, shall decide the question of law raised therem and shall deliver Its judgment thereon contaming the grounds on which such deciSiOn IS founded and shall send a copy of such judg- ment under the seal of the court to the appellate authority which shall pass orders on the appeal m conformity With such _.J JUdgment - (4) For the purposes of th1s section, "District Court'' means the Distnct Court havmg JUrisdiction over the area in which the building in respect of which building tax has been lev1ed is situate. 83