State Act

THE KARNATAKA MOTOR VEHICLES TAXATION ACT, 1957.

1[15. Appeals.- (1) Any person who is aggrieved by any order of a Taxation Authority made under this Act, may within the prescribed time and in the prescribed manner, appeal to the prescribed authority. (2) (a) No appeal shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the tax not disputed in the appeal. (b) Not withstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred: 2[and such appeal shall be accompanied with a proof of payment of such amount] 2 Provided that the appellate authority may, in its discretion, give directions as it thinks fit in regard to the payment of the tax or other amount payable under clause (b), if the applicant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed. (3) Any appeal preferred after the prescribed period shall be dismissed.]1