Section 13 in The West Bengal Building Tax Act, 1996.
13. Appeal. -
(1)Any person or owner aggrieved by any order passed or action taken under this Act may, in such manner and by such time as may be prescribed, appeal to such authority as may be prescribed (hereinafter referred to as the appellate authority):Provided that no appeal shall be entertained by the appellate authority unless it is satisfied that the appellant has paid such amount of tax as he admits to be due from him.(2)The appellate authority may, in its discretion, pending disposal of an appeal, stay recovery of tax due from an owner on such terms and conditions as may be specified in his stay order.
