Section 17 in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
17. Appeal against penalty.
- An assessee objecting to the amount of penalty shown in the notice of demand under sub-section (3) of Section 16 or denying liability for such penalty, may prefer an appeal or revision in accordance with the provisions of Section 15 or Section 18, as the case may be.
