Section 11(1) in The Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958
(1)Any operator objecting to a notice of demand served on him under section 9 [or under section 9A] [These words, figures and letter were inserted, by Gujarat 15 of 1963, section 5 (w.e.f. 01-07-1963).] may, within thirty days of the service thereof, appeal to the prescribed authority:Provided that no appeal shall be entertained unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due.
