Section 7(1) in The M.P. Cess on Land held in Connection with Mineral Rights Rules, 1987
(1)An appeal against an order of assessment passed by the authority specified in rule 6 shall lie to the Appellate Deputy Commissioner appointed under Section 3 of the Sales Tax Act and for the purpose the Appellate Deputy Commissioner shall exercise all the powers conferred upon him under that Act and shall follow the procedure laid down in Sales Tax Rules made for the purpose.
