Amendment status not verified — confirm the current text below against the official source.
(1) Any person aggrieved by any order made by a Taxing Officer under this Act may appeal against the order to such appellate authority, in such manner, within such time and on payment of such fees as may be prescribed. (2) Any such appeal shall be heard and decided 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 appeal shall be decided without giving the appellant an opportunity of being heard. Liability to pay tax by the transferee or the person in possession of a vehicle. Liability to pay penalty for non- payment of tax in time.