Section 15 in Himachal Pradesh Motor Vehicles Taxation Act, 1972
15. [Appeal. [Substituted vide H.P.M.V.T(Amendment) Act, 1999.]
(1)An appeal shall lie to the appellate authority appointed by the State Government in this behalf, against any original order passed under this Act, within thirty days of the passing of such order or within such further period as the appellate authority may, for sufficient cause allow:Provided that no appeal shall be entertained by such authority unless he is satisfied that the amount of tax assessed and penalty imposed has been paid:Provided further that such authority, if satisfied that an owner is unable to make such payment, may, for reasons to be recorded in writing entertain an appeal without such payment having been made.(2)Save as provided in section 15-A, an order passed by the appellate authority shall be final.]
