Section 10 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
10. Appeal.
(1)Any person may in the prescribed manner appeal to the Government against any order of assessment of Electricity Tax within sixty days or such further period as may be allowed by the Government for reasons shown to their satisfaction from the date of receipt of a notice of demand issued after such order of assessment.Provided that no appeal against an assessment of electricity tax shall be entertained by the Government unless they are satisfied that such amount of electricity tax as the appellant may admit to be due from him has been paid.(2)The Government in disposing of any appeal under sub-section (1) may:(a)confirm, modify or annul the assessment of electricity tax; or(b)set aside the assessment of electricity tax and direct the Director to make a fresh assessment after such further inquiry as may be directed.
