20. Appeal to the Tribunal against orders of Assistant Commissioner.
(1)(a)Any assessee objecting to any order passed by the Assistant Commissioner under section 10 or 11 may appeal to the Tribunal within thirty days from the date of the receipt of the copy of the order.(b)Any person denying his liability to be assessed under this Act may appeal to the Tribunal within thirty days from the date of the receipt of the notice of demand relating to the assessment :Provided that no appeal shall lie under clause (a) or clause (b) of this sub-section [unless the urban land tax levied has been paid] [These words were substituted for words 'unless the urban land tax has been paid' by section 10 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975).] before the appeal is filed.(2)[The Director] [The word 'Commissioner' was substituted by 'Director' by Act No. 54 of 1986.] may, if he objects to any order passed by the Assistant Commissioner under section 10 or 11, direct the Urban Land Tax Officer concerned to appeal to the Tribunal against such order, and such appeal may be filed within sixty days from the date of the receipt of the copy of the order by [the Director] [The word 'Commissioner' was substituted by 'the Director' by Act No. 54 of 1986.].(3)The Tribunal may admit an appeal after the expiry of the period referred to in clause (a) or clause (b) of sub-section (1) or in sub-section (2), as the case may be, if it is satisfied that there was sufficient cause for not presenting it within that period.(4)An appeal to the Tribunal under this section shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by such fee as may be prescribed.(5)The Tribunal may, after giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit and shall communicate any such orders to the assessee and to the Commissioner in such manner as may be prescribed.[* * * *] [Ommited by Act No. 26 of 1997.]
