Amendment status not verified — confirm the current text below against the official source.
Appeak-( l) Ex< ept a<> otherwise expressly provided j~ tllisb Act, (9 any per~on aggreived by any notice, order or direction issued or g1ven . y t\1e competent authority may appeal to the Collector within a period of thirty days from the date of receipt of ~uch notice, order or ?irect10n. (2) Any person aggneved by an order passed by the Collector under subsection (I) may prefer an appeal to the Government within thirty days from the date of the order of the Collector. • • • [67 (3) Every appeal under this Act shall be made hy petition iu writing accompanied hy a copy of the notice, order or direction appealed again~t. (4) On the admission of an ap,peal, allprocedingc;to cnforc': the uotice, order or direction and all prosecutton for any contravention tlu:n:of <all be held in abeyance pending the dcci~ion ot the appeal, .md 1f th(· notice, order or direction h set a~ide on appeal, di.sol>f!dtencc tlH·reto shaH not be deemed to be an offcnee. (5) All petitions of appeal under this Act !~hall be affixed wtth court-fee ~tamp of such value as may be prescribed. (6) No appeal shall be decided under this section unlrc;"~ the appellant has been heard or has had a reasonable opportunity of being heard ill person or through an authorJ!ied agent. (7) The decision of the Government on appral shall be final and shall not be questioned in any court.