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(1) Any person who is aggrieved by any order or direction of the taxation authority
may file an appeal before such person or authority, in such manner, within such time and on payment of
such fees, as may be prescribed.
(2) The appeal shall be heard and decided in such manner as may be prescribed.
(3) Every decision on such appeal shall be final and shall not be called in question in any court of
law.
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