(1)A land-holder aggrieved by an assessment of tax made by the Assessing Authority may, within sixty days of the receipt of notice of demand relating to the amount of tax, present an appeal before the Appellate Authority:Provided that no appeal shall be entertained under this subsection unless it is accompanied by a satisfactory proof of the payment of tax or other amounts admitted by the appellant to be due from him:Provided further that the Appellate Authority may admit an appeal after the said period of sixty days if it is satisfied that the appellant has sufficient cause for not presenting the appeal within the said period.(2)The Appellate Authority may after giving reasonable opportunity of being heard to the land holder presenting appeal and to the Assessing Authority, confirm very, amend or set aside the order of assessment and may maintain reduce or enhance the amount of tax, interest or penalty.(3)The Assessing Authority may be directed by the Appellate Authority to make further enquiry and send report with regard to the assessment of the amount of tax under appeal.(4)The Appellate Authority may remand a case for afresh assessment to the Assessing Authority with such directions as it may consider necessary and the Assessing Authority shall make a fresh assessment in accordance with such directions.(5)The amount of tax as assessed by the Assessing Authority shall, subject to the provisions contained in section 25, be paid by the land-holder in accordance with the order against which the appeal has been presented and the payment of such amount shall not be stayed by the Appellate Authority.
