Section 21A(1) in Telangana Sugarcane (Regulation of Supply and Purchase) Act, 1961
(1)Any occupier of a factory or owner of a khandasari unit who is aggrieved by the levy of tax made in pursuance of section 21 may, within thirty days of the communication to him of the order levying the tax, appeal to such authority as the Government may, by notification, appoint in this behalf, for the cancellation or modification of the levy of tax and on such appeal, the said authority may cancel or modify the tax and order the refund to such occupier or owner of the whole or part, as the case may be, of the amount paid thereunder:Provided that the authority so appointed shall not be inferior in rank to the authority by which the tax was levied.
