Section 9 in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
9. Appeal.
(1)Any proprietor aggrieved by the order of assessment made under section 6 [or under section 20c] [These words, figures and letters were inserted by Gujarat 2 of 1997, section 6 (w.r.e.f. 18-06-1996).] or by an order imposing penalty under section 7 [or by the order of the Collector under section 4A or 4B] [These words, figures and letters were inserted by Gujarat 10 of 2000, section 4 (w.e.f. 01-04-2000).] may within three months from the date of receipt of the order, make an appeal to the prescribed authority (hereafter referred to as "the appellate authority").(2)On receipt of an appeal under sub-section (1) the appellate authority shall, after giving to the appellant an opportunity of being heard, confirm, annul or modify the assessment or penalty.
