Section 12 in The Punjab Motor Vehicles Taxation Act, 1924
12. [ Appeal.] [Inserted by Punjab Act No. 22 of 1993, Section 11.]
- Any Person aggrieved by an order relating to the determination, re-determination, imposition or recovery of the tax, interest or penalty may, within a period of thirty days from the date of such order, appeal against such order to the Commissioner or if the Commissioner is the officer who passed such order, then to the Government. The appellate order of the Commissioner or the Government, as the case may be, shall be final and conclusive :Provided that no appeal shall be entertained unless it is accompained by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant to be due from him.
