Section 14 in The Rajasthan Motor Vehicles Taxation Act, 1951
14. Appeal.
(1)Any person aggrieved by an order relating to the [determination] [Substituted by Rajasthan Act No. 20 of 1982 w.e.f. 1-10-82.] of recovery of tax may within a period of thirty days from the date of such order prefer an appeal to the [appellate authority appointed by the State Government in this behalf] [Substituted by Rajasthan Act No. 15 of 1986.].(2)Every order in appeal passed by the [said] [Substituted by Rajasthan Act No. 13 of 1956.] [appellate authority] [Substituted by Rajasthan Act No. 15 of 1974.] shall be final:[Provided that the Commissioner may on his own motion or on the application of a person aggrieved [by the order of the appellate authority] [Substituted by Rajasthan Act No. 20 of 1982 w.e.f. 1-10-82.] made in the prescribed manner and filed within a period of 90 days, call for and examine the record of any proceeding under this Act and revise any such order and may reverse or vary the same:[Provided further that no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of 50% of the amount due, under the order against which appeal has been preferred, or such other amount as is admitted by the appellant to be due from him whichever is higher or of such instalment thereof, as might have become payable and further that the appellate authority shall not stay recovery of tax] [Substituted by Rajasthan Act No. Act 8 of 1998.].Provided also that if the recovery of tax or nay part thereof is stayed under the preceding proviso, the amount of such tax shall be recoverable with interest at such rate as may be prescribed on the amount ultimately found due and such interest shall be payable on such amount from the date the tax first became due.]
