Section 31(13) in The Punjab Agricultural Produce Markets (General) Rules, 1962
(13)[(i) An appeal against the assessment order made under [sub-rule (7) and (9)] [Vide Punjab Government Gazette (Extraordinary) Legislative Supplement Part III, dated Nov. 11, 1992.],[shall lie to the Secretary of the Board and shall be preferred within sixty days from the date of communication of the assessment order appealed against in the form of memorandum duly stamped with court fee of twenty rupees and signed by the appellant or his duly authorised agent and shall be presented to the Secretary of the Board or to an officer authorised by him.(ii)If the appellant fails to prefer the appeal within the period specified in clause (i), the appellate authority may for reasons to be recorded in writing condone the delay for filing the appeal if the delay was for reasons beyond the control of the appellant:][Provided that no appeal shall be entertained unless the appellant has deposited with the assessing authority concerned an amount equal to twenty-five per cent of the amount of the fee assessed or rupees twenty-five lacs, whichever is less.] [Substituted by Punjab No. 11/14/2003-M.3/654. Notification, dated the 27th January, 2005.]Explanation :- In computing the period of limitation for filing an appeal, the period spent in obtaining a certified copy of the assessment order shall be excluded.(ii-a) The [**] [Substituted vide Notification No. 11 (13) M-I-83/21424, dated 13/14-1987 and Corrigendum No. 11 (13) M-I-13/25831 dated 9.12.87.],[Secretary of the Board or an officer authorised by him] [Substituted for the word 'Committee' vide Punjab Notification dated 15.3.1999.] after hearing the appellant and also the [assessing authority] making the assessment, or, if he deems necessary, after such enquiry as he think proper, may accept, modify or reject the assessment order appealed against.(iii)The [Secretary of the Board or an officer authorised by him] [Ibid.] may waive the whole or part of the penalty imposed under sub-rule (9), in a case where such penalty would, in his judgment mean undue hardship to the appellant.(iv)The order passed by the [Secretary] [Ibid.] shall be final and conclusive.
