Section 31(1) in The Maharashtra Agricultural Income Tax Act, 1962
(1)Any assessee objecting to the amount of agricultural income assessed under section 23 or section 28 or the amount of agricultural income-tax determined under section 23 or section 28 or denying his liability to be assessed under this Act or objecting to a refusal to make a fresh assessment under section 28, or objecting to any order under section 27 or 29 or objecting to any order imposing any penalty under subsection (1) of section 50 or objecting to a refusal to allow a claim to a refund under section 53 or 56 or the amount of the refund allowed under any of those sections may appeal to the Assistant Commissioner against the assessment, or against such refusal or order :Provided that, no appeal shall lie against any order under subsection (1) of section 50 unless the agricultural income-tax or such part thereof as the Assistant Commissioner decides has been paid.
