(1)Subject to the provisions of sub-section (1A), any person,-(a)objecting to the value of taxable gifts determined under this Act; or(b)objecting to the amount of gift-tax determined as payable by him under this Act; or(c)denying his liability to be assessed under this Act; or(d)objecting to any penalty imposed by the Assessing Officer under section 17 ;(e)objecting to any order of the Assessing Officer under sub-section (2) of section 20;or(f)objecting to any penalty imposed by the Assessing Officer under sub-section (1) of section 221 of the Income-tax Act as applied under section 33 for the purposes of gifts-tax ; or(g)objecting to an order of the Assessing Officer under section 34 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under that section; ormay appeal to the Deputy Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner :Provided that no appeal shall lie under clause (f) unless the tax has been paid before the appeal is filed.
