Amendment status not verified — confirm the current text below against the official source.
Appeals. -(1) Any persoaggrieved by the orders of the prescrib- ed authority under sub-secth (2) of section 6 or under sub-sect1on (3) of section 7 may appeal t{~1e Collector of the district in which the land is situated, and if the Ia is s1tuated in more than one district the Collector of the district in hich the major p01 tion of the land is situated · I Prov1ded that no such apea1 shall lie unless the tax has been paid. (2) The appeal shall be~ the prescribed form and shall be veri· fied m the prescribed manne'and shall be accompanied by a fee of five rupees. (3) The appeal shall ~resented within th1rty days of the receipt of the order appealed againt, but the appellate authority may admit an appeal after the expiration )f the period aforesaid if 1t is satisfied that the appellant had suffic1ent:ause for not presenting the appeal within that period. (4) The appellate auh01ity may, after giving the proscribed authority and the appellan an opportunity of being heard, pao;s such orders thereon as 1t thinks ft. (5) The order of the "'pellate authority shall be communicated to the appeliant and to the p~escnbed authority. . (6) The order of the tppellate authority shall, subject to the pro- VI~Ions of section 10 and JCCtion II, be final and shall not be called in question in any court ofuw. • { I ' I I \ I I '238 I (7) Where the amount of lc tax or tax under the provisional assessment paid IS in excess o amount due under the order in appeal such excess shall be refu to the person entitled thereto.