Amendment status not verified — confirm the current text below against the official source.
11. (1) Any assessee aggrieved by an order of the assessing authority as respects the amount of rate at which the land holding has been assessed under section or as respects the liability of the land holding to be assessed under this Act may within thirty days of the date of receipt of the notice of demand under section 10, appeal to the Commmissioner. (2) The Commissioner may adnit appeal after the expiry of the period of thirty days referred to in subsection (1) if he satisfied that there was sufficient cause for not presenting it within that period. (3) Every appeal under this section shall be presented and verified in the prescribed manner. (4) The Commissioner may pass such orders on the appeal he thinks fit and shall send a copy of such orders to the appellant, the assessing authority and such other authority as may be prescribed: Provided that no enhancement of the holding tax shall be made under this section unless the appellant has had a reasonable opportunity of showing cause against such enhancement.