Amendment status not verified — confirm the current text below against the official source.
(I) Any person being aggrieved by any assessment of tax made under this Act or by an order passed under section 9 may appeal to such authority, within such time and on payment of such fees as may be prescribed: Provided that the fees shall, in no case, exceed rupees one hundred. (2) No appeal shall lie unless half the amount of the tax assessed or the penalty imposed or such part thereof as is admitted, whichever is higher, has been paid before the appeal is filed. (3) The appeal shall be filed in such manner and shall be heard according to such procedure as may be prescribed. (4) In disposing of an appeal the authority referred to in sub-section (I) may— (a) confirm, modify or set aside the tax assessed or the penalty imposed, or (b) set aside the assessment of tax and direct the Commissioner or any person appointed under sub-section (2) of section 4, as the case may be, against whose decision the appeal has been preferred, to make a fresh assessment of tax after such further enquiry as may be directed.