Section 33 in The Maharashtra Agricultural Income Tax Act, 1962
33. Procedure of appeal to the Tribunal.
(1)Any assessee objecting to an order passed by an Assistant Commissioner under section 29 or section 32 may appeal to the Tribunal within sixty days of the date on which such order is communicated to him.(2)The Commissioner may, if he objects to an order passed by an Assistant Commissioner under section 32, direct the Agricultural Income-tax Officer to appeal to the Tribunal against such order; and in such case the Agricultural Income-tax Officer shall, subject to the provisions of section 38, make the appeal within sixty days from the date on which the order is communicated to the Commissioner by the Assistant Commissioner.(3)An appeal to the Tribunal shall be in the prescribed form and shall be verified in the prescribed manner.(4)The Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders as it thinks fit, and shall communicate such orders to the assessee and to the Commissioner.(5)Save as provided in section 39, the orders passed by the Tribunal on appeal shall be final.(6)Where an appeal is made to the Tribunal under this section, the costs shall be in the discretion of the said Tribunal.
