Section 7 in The Bihar Restoration and Improvement of Degraded Forest Land Taxation Act, 1992
7. Appeals.
(1)Any user/occupier on levy of tax aggrieved by an order or demand or an order of imposing penalty may prefer appeal, in such form and in such manner and within such period as may be prescribed, before an Appellate Authority appointed under this sub-section by the State Government.(2)No such appeal shall be entertained unless 40% of the tax levied/ demanded is deposited along with the appeal:Provided that the Appellate Authority on its discretion, in appropriate cases may after granting relaxation by an order, entertain the appeal, on an application by the party.(3)After the receipt of an appeal under sub-section (1) the Appellate Authority shall, after giving the appellant an opportunity of being heard in the matter, dispose of appeal as expeditiously as possible.(4)Every order passed in the appeal shall be final and shall not be called in question in any court of law.
