Section 92(1) in The Bihar (Coal Mining) Area Development Authority Act, 1986
(1)If any person, liable for such development charge, and/or [Tax] [Substituted for 'Tonnage Cess' vide Section 6 of (Amendment) Act, 1992 [24 of 1992].] is dissatisfied with the order of assessment, he may, within such time and in such manner as may be prescribed appeal to the prescribed authority:Provided that the assessment order shall remain in operation unless the prescribed authority so directs to stay any action by the Authority during the pendency of the appeal.
