Amendment status not verified — confirm the current text below against the official source.
(1) Any person may appeal to the prescribed authority in such manner as may be prescribed, against any assessment made or order passed under this Act, within sixty days from the date of receipt of a notice of demand or such further period as may be allowed by the said authority for cause shown to his satisfaction: Provided that no appeal shall be entertained by the said authority unless at least 50 per cent. of the amount of tax, charge or penalty covered by the notice of demand has been deposited by the aggrieved person. Explanation.—For the purposes of this section 'a notice of demand' means any notice served according to the provisions of this Act for realisation of any tax, charge or penalty imposed under this Act. (2) Subject to such rules as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may— (a) confirm, reduce, enhance or annul the assessment; or (b) set aside the assessment and direct the assessing authority to make a fresh assessment; (c) confirm, after such further enquiry as he may direct, and set aside or modify any order. 28 The West Bengal Urban Land Taxation Act, 1976. VIII of 1976.1 (Chapter VII.— Appeal, revision and review.—Sections 23-25.— Chapter VIII.—Miscellaneous.—Sections 26, 27.)