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State of Punjab - Section

Section 21 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939

21. [ Appeals.] [See Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.]

(a)Every appeal under sub-section (1) of section 22 of the Act shall be preferred within thirty days from the date of the order appealed against and shall be accompanied by a certified copy of such order unless the omission to produce such a copy is explained to the satisfaction of the Appellate Authority. The time spent in obtaining a certified copy of such order shall be excluded for calculating the period of limitation prescribed.
(b)The appeal may be sent by post or may be presented by the dealer or his authorised representative or by his legal practitioner to the officer concerned or to such other officer as may be appointed in this behalf.