Amendment status not verified — confirm the current text below against the official source.
(l) Any owner objecting to an order passed under this Act may, within thirty days from the date of the service of such OldCr, appeal to the prescribed authority against Such order; Provided that, this rerioc' may be extended by the prescribed authoflty fox good and sufficient reasons to be recorded in writing; Provided also that no appeal shall be entertained by such authority Unless it is satisfied that the anount of tax assessed or penalty imposed has been paid; Provided further that such authority if satisfied that an owner is unable to pay the tax assessed, may, for reasons to be recorded in writing, entertain an appeal without such tax having been paid. (2) 1n disposing of an appeal under sub~Section (l) the appellate authority may-— (a) confirm, reduce, enhance or annual the assessment, or (b) set aside the assessment and dii'ectai‘iesh assess— merit after such enquiry as may be ordered, or (c) confirm. reduce or annual the order of penalty. (3) The order of the appellate authority shall be finai except as provided in section 19 and section 20.