Section 35 in Bihar Entertainments Tax Rules, 1984
35. Appeal.
(1)An Appeal against an order of assessment of penalty or both or an order under section 9A shall lie to the Joint Commissioner or to the Deputy Commissioner specially authorised in this behalf by the State Government.(2)The appeal shall be filed within forty-five days of the receipt of demand notice under rule 34:Provided that the appellate authority may for reasons to be recorded, admit an appeal after the expiry of the said period if it is satisfied that the appellant had sufficient cause for not presenting the appeal in time.(3)No order under this rule shall be passed without giving the appellant a reasonable opportunity of being heard.
