Section 10 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
10. Appeal and rectification of mistakes. -
(1)Any holder of a [television set, a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] [or any person] [Words inserted by W.B. Act 16 of 1994.] aggrieved by the notice served on him under section 9 or by an order made under this Act or the rules made thereunder, may appeal, to such authority and in such manner as may be prescribed, within thirty days from the date on which he receives such notice or an intimation of such order or within such further period as may be allowed by such authority for cause shown to its satisfaction.(2)The appellate authority shall dispose of the appeal in the prescribed manner.(3)Subject to such rules as may be prescribed, the prescribed authority may, of its own motion or upon application, rectify any mistake in the notice referred to in section 9 and issue a revised notice.
