Amendment status not verified — confirm the current text below against the official source.
Any person aggrieved by an order of assessment made or a penalty levied under section 6 may, within thirty days from the date of receipt of the order, apply to the appellate authority for the annulment or modification of the assessment or penalty, and on such application, the appellate authority may, subject to such rules of procedure as may be prescribed, confirm, annul or modify the assessment or penalty.