Lawgist11Appeals
(1) Any employer aggrieved by an order of assessment made under section 5 or by an order imposing penalty made under section 9 may, within such time as may be prescribed, appeal to such appellate authority in such form and in such manner as may be prescribed.
(2) Every appeal preferred under sub-section (1) shall be accompanied by such fees as may be prescribed.
(3) After the receipt of any appeal under sub-section (1), the appellate authority shall, after giving the appellant an opportunity of being heard in the matter, dispose of the appeal as expeditiously as possible.
(4) Every order passed in appeal under this section shall be final and shall not be called in question in any court of law.
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- 1 Short title, extent and commencement
- 2 Definitions
- 3 Levy and collection of cess
- 4 Furnishing of returns
- 5 Assessment of cess
- 6 Power to exempt
- 7 Power of entry
- 8 Interest payable on delay in payment of cess
- 9 Penalty for non-payment of cess within the specified time
- 10 Recovery of amount due under the Act
- 11 Appeals
- 12 Penalty
- 13 Offences by companies
- 14 Power to make rules
- 15 Repeal and saving
