Section 12(1) in The Gujarat Mineral Rights Tax Act, 1985
(1)Any holder who is aggrieved by notice of demand served on him under Section 11 may, within thirty days of the service thereof, appeal to the prescribed authority:Provided that no appeal shall be entertained unless it is accompanied by the proof of the payment of the tax admitted by the appellant to be due and of payment of such fees as may be prescribed.
