Section 32B in Gujarat Industrial Development Act, 1962
32B. Appeal.
(1)Any person aggrieved by the order of the Corporation levying the development charges under section 32A, may prefer an appeal to the State Government within such period, accompanied by such fees and in such manner as may be prescribed.(2)The State Government may, after giving an opportunity of being heard to the appellant and the Corporation, pass such order thereon as it deems fit and proper.(3)The decision of the State Government on such appeal shall be final.
