Section 26 in Bihar Motor Vehicles Taxation Act, 1994
26. Appeal.
(1)Any person aggrieved by any order or direction of the Taxing Officer or by seizure under sub-section (2) of Section 32 may, within the prescribed time and in the prescribed manner, prefer an appeal to prescribed authority on payment of such fees, as may be prescribed.(2)Every appeal shall be heard and disposed of in the prescribed manner.(3)Every decision on such appeal shall, subject to provisions of Section 27, shall be final and shall not be called in question in any court of law.(4)The Appellate Authority may on his own motion call for the record of any case in which an order has been passed or a direction has been given by the Taxing Officer, or which relates to seizure or release of the vehicle under Section 22 and may pass such order in relation to the case as it deems fit if it finds that the order in question was without jurisdiction or illegal.
