Section 14 in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
14. Appeal.
(1)Any dealer aggrieved by any notice issued under subsection (1) of section 7 or by any order passed by the assessing authority under this Act may appeal to the appellate authority within sixty days from the date of receiving such notice or order and the appellate authority may pass such orders in relation thereto as it may think fit.(2)No appeal shall be entertained unless the appellate authority is satisfied that the amount of tax assessed has been paid by the dealers :Provided that such authority may, if satisfied that the dealer is unable to pay the tax assessed, for reasons to be recorded in writing, entertain an appeal without the tax having been paid.
