State Act
12
Section 12. Appeal.
The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1999
Act no. 16 of 19991999In forceHimachal Pradesh (State Act)
12. Appeal.- (1) An appeal shall lie to the Appellate Authority appointed by the State Government in this behalf, against any original order passed under this Act, within sixty day of the passing of such order: Provided that no appeal shall be entertained by such authority unless it is satisfied that the amount of tax and penalty imposed has been paid: Provided further that such authority, if satisfied that the person aggrieved is unable to make such payment, may, for reasons to be recorded in writing, entertain an appeal without such payment having been made. (2) Save as provided in section 13, an order passed by the Appellate Authority shall be final.