Amendment status not verified — confirm the current text below against the official source.
Appeal against assess•nent, etc.-(1) Any a5=sessee object· ing to the extent of plantation or the amount of plantation tax assessed under sectwn 5 or denying his liability to be assessed under this Act or objecting to any order of the assessing autho· rlty under this Act may appeal to the appellate authority a~ainst the assessment or against wch order : Provided that no appeal shall lie in respect of an assessment made under sub-section ( 4) of section 5 or under section 6. (2) The ap!Jeal shall be in the prescnbed form and l>hall be venfied Ill the prescribed manner. (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 ~ervice of the 01 der; but the appellate authority may admit an appeal presented after the expiration of the said period, if he is satisfied that the appellant had sufficient cause for not presenting it within the said period. (4) The appellate authority shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing and make or cause to be made such further inquiry as he thmks fit. (5) In disposing of an appedl, the appellate authority may- (a) in Lhe case of an order of assessment- (!) confirm, reduce, enhance, or annul the assessment . (iJ) set aside the assessment and direct the as~essing authortty to make a fresh assessment after such further InqUiry as may be directed ; or (b) in the casE> of an)- other order, confirm, cancel or vary such order: Provided that an appeal shall not be disposed of unless the appellant ha£ been given a reasonable opportumty of being heard: Provided further that at the hearing of an appeal the a1:.sessing author1ty also shall have the right to be heard. (6) The <~ppellate authority shall, on the conclusion of the appeal, communicate the orders passed by him to the assessee and the assessing authority. (7) The orders passed by the appellate authority shall, subject to the provisions of section 10 be final and shall not be lialale to be questioned in a court of law.