Amendment status not verified — confirm the current text below against the official source.
Appeal: (l) Any person may in the prescribed manner appeal to the prescribed authority against any order of assessment of electricity duty or any other order passed under this Act or the Rules made thereunder within sixty days from the date of receipt of a notice of demand issued after such order of assessment: Provided that no appeal against an order of assessment or any other order passed under this Act shall be entertained by the prescribed authority unless he is satisfied that fifty percent of amount of duty assessed. fifty percent of interest and penalty levied have been paid. .. 11 (2) Subject to such rules of procedure as may be prescribed~ the prescribed authority, in disclosing of any appeal under sub- section {1 ), may- {a) confrrm, modify or annul the assessment of electricity duty or any other order, as the case may be; or (b) set-aside the assessment of electricity duty or any other order, as the case may be and direct the authority concern to make a fresh assessment or pass a fresh order after such further enquiry as may be directed or pass an order of refund of such excess duty paid by the person.