Section 92 in The Bihar (Coal Mining) Area Development Authority Act, 1986
92. Appeals against Assessment.
(1)If any person, liable for such development charge, and/or [Tax] [Substituted for 'Tonnage Cess' vide Section 6 of (Amendment) Act, 1992 [24 of 1992].] is dissatisfied with the order of assessment, he may, within such time and in such manner as may be prescribed appeal to the prescribed authority:Provided that the assessment order shall remain in operation unless the prescribed authority so directs to stay any action by the Authority during the pendency of the appeal.(2)On an appeal made to the prescribed Authority under sub-section (1) the prescribed authority shall, after giving reasonable opportunity of being heard to such person and the authority, pass such order as it deems fit.
