Section 30 in Mineral Area Development Authority Market Fee Rules, 2010
30. Appeal.
(a)Any assessee being dissatisfied with the assessment order, may within forty five days from the date of issue of notice of demand, file an appeal in the duplicate accompanied by a copy of the notice demand, before the prescribed authority:Provided that, fifty percent of the assessed amount shall be deposited in the fund of the Authority before filing of an appeal and a copy of the challan showing such deposit shall be annexed with the memorandum of appeal.(b)The Prescribed Authority after giving reasonable opportunity of hearing modify the assessment order as the case may be within thirty days of the filing of the appeal, and/or may direct the Revenue Officer to pass a fresh order after further enquiry.(c)The order of the Prescribed Authority shall be final and it shall not be questioned except as otherwise provided in the Act and Rules made thereunder.
