Section 9 in Kerala Plantations (Additional Tax) Act, 1960
9. Appeal against assessment, etc.
(1)Any assessee objecting to the extent of plantation or the amount of plantation tax assessed under section 5 or denying his liability to be assessed under this Act or objecting to any order of the assessing authority under this Act may appeal to the appellate authority against the assessment or against such order :Provided that no appeal shall lie in respect of an assessment made under sub-section (4) of section 5 or under section 6.(2)The appeal shall be in the prescribed form and shall be verified Ill the prescribed manner.(3)The appeal shall be presented within a period of thirty days from the date of service of the notice of demand relating to the assessment or the date of service of the order; but the appellate authority may admit an appeal presented after the expiration of the said period, if he is satisfied that the appellant had sufficient cause for not presenting it within the said period.(4)The appellate authority shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing and make or cause to be made such further inquiry as he thinks fit.(5)In disposing of an appeal, the appellate authority may -(a)in the case of an order of assessment -(i)confirm, reduce, enhance, or annul the assessment .(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further Inquiry as may be directed ; or(b)in the case of any other order, confirm, cancel or vary such order:Provided that an appeal shall not be disposed of unless the appellant has been given a reasonable opportunity of being heard:Provided further that at the hearing of an appeal the assessing authority also shall have the right to be heard.(6)The appellate authority shall, on the conclusion of the appeal, communicate the orders passed by him to the assessee and the assessing authority.(7)The orders passed by the appellate authority shall, subject to the provisions of section 10 be final and shall not be liable to be questioned in a court of law.
