1[(1) Any person on whom penalty has been imposed other than a penalty imposed under the proviso to sub-section (9) of section 69B and clause (d) of section 69D under any of the provisions of this Act or any bye-laws or rules made thereunder may file an appeal to the appellate authority who shall be an officer designated by the Chairperson and who shall be not less than one rank above the officer who has imposed the said penalty.
(2) Every appeal under sub-section (1) shall be filed within thirty days from the date of receipt of notice of the penalty, in such form and manner as may be specified by the bye-laws made by the Council.
(3) The appellate authority may, after giving the appellant an opportunity of being heard, pass such summary order confirming, modifying or setting aside the penalty.
(4) The appellate authority shall dispose of the appeal within a period of sixty days from the date of its filing.
(5) The amount of penalty imposed under this Act, if not paid, may be recovered as an arrear of tax.]
Footnotes in the official text
- 1.Ins. by s. 2 and Sch. ibid. (w.e.f. 15-05-2026).