Amendment status not verified — confirm the current text below against the official source.
(1 ) Any pcrsoll ;~g_~rievcd by iui ol.dei7 passed on appcal undcr scc- lo lion 11 may appcnl to [llc Tribunal witl~il~ 60 days of the date of co~n~nunicn- nibunal. tion of [he order. ( 2 ) The Tribunal nlay aclmit [he appcal altcr the expiri~tion of 60 d i t ~ s if satisfied [hat loin reasons beyond [tic COII~I-01 of appe1l;unL or for any orlicl- sufficient cause it could not be filcd within time. (3) The Tribunal magr after giving on nppellanl an opportuniry of beiiig heard pass such orders the[-con as it thinks fil i~nd shnll communicate srlcll oinders to 111e appellant a11d tI1c auttlol-its presuribetl under section 7. I The prescribed authority undet- secrion 7 shnll give ekct to rhc dcci- Refund and sions taken by the appellate authority or- [he Tribunal as Lhc casc rnny hc and scl om. if r~ecessai-y rcf~111d the cxccss amount collec~ed providcd thar such excess alnount m:ly be set ofl'against future lax of thc nppcIlatlt. kenl~~fin. '11 5. Nntivithslanding anythi~lg oon~ained in section 3 of this Aci, no tax shall be levirtl or collected in ~.cspcct of any land-holding. (i) of the Central Go\lenlmeut or State Government nr any local nulhori~y ; or (ii) oiany institution as the S ~ a t e Go~~c~mrncn t may. by i~otitiuation, specify in Ihis bchal f. Helnission.