Section 8 in The Maharashtra Purchase Tax On Sugarcane Act, 1962
8. Appeal.
- Any person aggrieved by an order or assessment made [under section 7, or penalty imposed under section 7A, [or by any interest charged under section 7B.] [This portion was substituted for the words 'or penalty levied under section 7 may, within three months from the date of the order,' by Maharashtra 49 of 1974, Section 4.] may, within three months from the date of communication of the order,] [or, as the case may be, from the date of charging the interest,] [These words were inserted by Man. 34 of 1976, Section 6(b).] apply to the prescribed appellate authority for the annulment or modification of the assessment or penalty [or interest] [These words were inserted by Maharashtra 34 of 1976, Section 6(c).] and, on such application, the prescribed appellate authority may, subject to such rules of procedure as may be made in this behalf, confirm, annul or modify the assessment or penalty [or interest] [These words were inserted by Maharashtra 34 of 1976, Section 6(c).] and order the refund to such person of the whole or part, as the case may be, of any amount paid.
