(1)An appeal against the assessment or levy of any or against the refusal to refund any tax under this Act shall lie to the Deputy Commissioner or to such other officer as may be empowered by the State Government in this behalf :Provided that, when the [Deputy Commissioner] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] or such other officer as aforesaid is, or was when the tax was imposed, a member of the committee, the appeal shall lie to the State Government.(2)If, on the hearing of an appeal under the section, any question as to the liability to, or the principle of assessment of, a tax arises on which the officer hearing the appeal entertains reasonable doubt, he may, either of his own motion or on the application of any person interested, draw up a statement of the facts of the case and the point on which doubt is entertained, and refer the statement with his own opinion on the point for the decision of the [High Court.] [Substituted for the words 'Chief Court' by the Government of India (Adaptation of Indian Laws) Order, 1937.](3)On a reference being made under sub-section (2), the subsequent proceedings in this case shall be, as nearly as may be, in conformity with the rules relating to references to the High Court contained in section 113 and Order XLVI of the Code of Civil Procedure.(4)In every appeal the costs shall be in the discretion of the officer deciding the appeal.(5)Costs awarded under this section in to the Committee shall be recoverable by the committee as though they were arrears of a tax due from the appellant.(6)If the committee fail to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the officer awarding the costs may order the person having the custody of the balance of the municipal fund to pay the amount.
