30. [ To whom appeal shall be made. [Substituted by the (Amendment) Rules, 2007.]
- An appeal against an order of assessment or reassessment or any order raising demand passed by an Appropriate Assessing Authority shall lie to the Assistant Commissioner (hereinafter referred to as "Appellate Authority"), except against an order with such monetary limit of the disputed amount as may be fixed by the Government by Order in writing, in which case, the appeal shall lie to the Additional Commissioner of Luxury Tax and a second appeal against an Order in appeal shall lie to the Tribunal.]
