Section 13 in Bihar Taxation on Luxuries in Hotels Act, 1988
13. Appeal.
- Any proprietor aggrieved by an order of assessment under section 8 or imposition of penalty under section 10 may. within sixty days from the date of order or service of the notice of demand, appeal to the Joint Commissioner (Appeal) or any other authority specially authorised in this behalf in the manner prescribed, and. the Joint Commissioner (Appeal) or any other authority specially authorised in this behalf after hearing the appellant, may confirm, annul or modify the said order of assessment or penalty ;Provided that the appellate authority may condone the delay in preferring the appeal if the appellant satisfies that he was prevented by any sufficient cause from preferring the appeal within time,
