Section 16(1) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(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.
