Amendment status not verified — confirm the current text below against the official source.
(1) Any person aggrieved by an order made by a Taxing Officer under this Act may prefer an appeal against such order before such authority, in such manner, within such time, and on payment of such fees, as may be prescribed. (2) An appeal under sub-section ( I ) shall be heard by the appellate authority in such manner as may be prescribed and the decision of the appellate authority on such appeal shall be final: Provided that no order shall be passed by the appellate authority without giving the appellant an opportunity of being heard.