Section 16 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
16. Appeal :-
(1)Any operator objecting to a notice of demand served on him under section 14 may, within thirty days of the service thereof, appeal to the prescribed authority:Provided that, no appeal shall be entertained unless it is accom- panied by proof of the payment of the tax admitted by the appellant to be due1 [and the memorandum of appeal bears a court- fee stamp of the value of five rupees.(2)Subject to such rules of procedure as may be prescribed, the prescribed authority may, after giving the appellant an opportunity of being heard, pass such orders on the appeal as such authority thinks just and proper.
