(1)An appeal against the assessment or levy of any tax or against the refusal to refund any tax under this Act shall lie to the Deputy Commissioner or to such other officer as may be empowered by the State Government in this behalf:Provided that, when the Deputy Commissioner or such other officer as aforesaid is, or was when the tax was imposed, a member of the committee, the appeal shall lie to the State Government.(2)If, on the hearing of an appeal under this section, any question as to the liability to, or the principle of assessment of, a tax arises on which the officer hearing the appeal entertains reasonable doubt, he may, either of his own motion or on an application of any person interested, draw up a statement of the facts of the case and the point on which doubt is entertained, and refer the statement with his own opinion on the point for the decision of the High Court.(3)On a reference being made under sub-section (2), the subsequent proceedings in this case shall be, as nearly as may be, in conformity with the provisions relating to references to the High Court contained in section 113 and Order XLVI of the Code of Civil Procedure, 1908.(4)In every appeal the costs shall be in the discretion of the officer deciding the appeal.(5)The costs awarded under this section to the committee shall be recoverable by the committee as if they were arrears of a tax due from the appellant.(6)If the committee fails to pay the cost awarded to an appellant within ten days after the date of the order for payment thereof, the officer awarding the costs may order the person having the custody of the balance of the municipal fund to pay the amount.
