Amendment status not verified — confirm the current text below against the official source.
For section 117-G of the principal Act, the following section shall be substituted, namely:— “117-G. Appeal.— (1) Any person or employer aggrieved by any order or decision of the Commissioner in relation to the payment of tax (including penalty, fee and interest) may, within such time as may be prescribed, appeal to the Taxation Appeals Committee. 112 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY (2) The decision of the Taxation Appeals Committee shall be final and shall not be questioned in any court of law: Provided that no such decision shall be made except after giving the person affected a reasonable opportunity of being heard.”. Amendment of section 117-L.