Section 14 in The Gujarat Motor Vehicles Tax Act, 1958
14. Appeal.
(1)Any person, who is aggrieved by any order of a Taxation Authority, may file an appeal before such person or authority, in such manner, within such time, and on payment of such fees, as may be prescribed.[Provided that no appeal shall be entertained by an appellate authority unless such appeal is accompanied by a proof of payment of twenty-five per cent of the amount of tax (excluding the amount of penalty and interest) in respect of which appeal has been preferred.] [Proviso added by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)](2)The appeal shall be heard and decided in such manner as may be prescribed.
