Section 12 in The Gujarat Entertainments Tax Act, 1977
12. Appeal.
(1)Any proprietor who is aggrieved by the decision of the prescribed officer under sub-section (3) of section 3 or section 8, section 9, section 10 or section 20 [or by the decision of the [prescribed officer] [These words, figures and letters were inserted by Gujarat 13 of 1993, Section 8.] under section 6C or 6D] may make an appeal to such authority, in such manner, within such time, and on payment of such fees as may be prescribed.(2)An appeal made under sub-section (1) shall be heard and decided in such manner as may be prescribed.
