State Act

The West Bengal Multi-storeyed Building Tax Act, 1975

This Act was repealed on a date we do not have by West Bengal Act XVII of 1979, s.25(1); it may still apply to matters that began before then.

11. (1) Any person being aggrieved by any assessment made under this Act, or by an order passed under section 7 may appeal to such authority and within such time as may be prescribed. (2) No appeal shall lie unless half the amount of the tax assessed or 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 any appeal the authority referred to in sub-section (1) may— (a) confirm, reduce, enhance or annul the assessment or the penalty; (b) set aside the assessment or the penalty and direct the Commissioner to make a fresh assessment after such further enquiry as may be directed.