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State of Madhya Pradesh - Section

Section 4D in The M.P. Entertainments Duty and Advertisements Tax Act, 1936

4D. Appeal.

(1)Any proprietor aggrieved by an order made under Section 4-C, may, within such time as may be prescribed prefer an appeal to the Commissioner of the Revenue Division concerned and the decision of the Commissioner on such appeal shall be final.[1-A) No appeal against an order of assessment of duty or tax and penalty under sub-section (1) shall be admitted unless-
(i)for the amount specified in column (1) of the table below the duty or tax and penalty has been deposited in the proportion specified in the corresponding entry in column (2) thereof-
Table
Amount Proportion of duty or tax and penalty
(1) (2)
Where the amount of the duty or tax and penalty does notexceed one thousand rupees The full amount of duty or tax and penalty.
Where the amount of the duty or tax and penalty exceeds onethousand rupees. One thousand rupees or one third of the amount of the duty ortax and penalty which ever is higher;
(ii)documentary evidence of such deposit has been filed with the appeal.]
(2)The provisions of Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959), and the rules made thereunder, so far as they relate to appeal shall apply to the appeal preferred under sub-section (1) as they apply to the appeal to the Commissioner of Revenue Division under the said Code.] [Inserted by Section 7 of M.P. Act No. 8 of 1982.]