Amendment status not verified — confirm the current text below against the official source.
(1) Any person aggrieved by an order of the Taxation Officer made [under section 4, and section 12]5 may, within thirty days from the date of receipt of such order, prefer an appeal to the appellate authority. (2) The Appellate Authority may, after giving the appellant an opportunity of being heard pass such orders as it thinks fit. (3) Every order made by the Appellate Authority in an appeal under sub-section (1) shall be final. Punishment of offences