Section 15(1) in Himachal Pradesh Passengers and Goods Taxation Act, 1955
(1)An appeal shall lie to the appellate authority appointed by the State Government in this behalf, against any original order passed under this Act, within sixty days of the passing of such order or within such further period as the appellate authority may, for sufficient cause, allow:Provided that no appeal shall be entertained by such authority unless he is satisfied that the amount of [tax and surcharge] assessed and penalty imposed has been paid:Provided further that such authority, if satisfied that an owner is liable to make such payment may, for reasons to be recorded in writing, entertain an appeal without such payment having been made.
