Section 8 in The Tamil Nadu Additional Assessment and Additional Water-Cess Act, 1963
8. Appeal against order of assessment under section 7.
(1)Any person objecting to the amount of additional assessment assessed under sub-section (1) of section 7, or denying his liability to be assessed to additional assessment under this Act, may appeal against the assessment-(i)where the assessment has been made by the Deputy Tahsildar in-charge of a sub-taluk or the Tahsildar in-charge of a taluk or range, to the Revenue Divisional Officer of the Division concerned;(ii)where the assessment has been made by the Revenue Divisional Officer of a division, to the Collector of the district concerned;(iii)where the assessment has been made by the Collector of a district, to the [Board of Revenue] [By virtue of section 10(1) of the Tamil Nadu Board of Revenue Abolition Act, 1980 (Tamil Nadu Act 36 of 1980), any reference to the Board of Revenue shall be deemed to be a reference to the State Government.].(2)The appeal shall be presented within a period of sixty days from the date of the service of the order of assessment or within such further time not exceeding ninety days as the appellate officer or authority referred to in sub-section (1) may, in his or its discretion, allow.(3)An appeal under this section shall be heard in such manner as may be prescribed. In disposing of an appeal, the appellate officer or authority may-(i)confirm, reduce, enhance or annul the assessment, or(ii)set aside the assessment and direct the assessment to be made after such further inquiry as may be directed:Provided that no enhancement of assessment shall be made under this section unless the appellant has been given a reasonable opportunity of being heard against such enhancement.(4)The appellate officer or authority may, at the conclusion of the appeal, communicate the orders passed in the appeal to the assessee and to the officer who made the assessment.(5)Any order passed in the appeal shall, subject to the provisions of section 9, be final.
