Section 12 in The Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958
12. Appeals.
(1)An appeal against the notice of demand shall, in the case of a fleet-owner, lie to the State Government and such appeal shall be heard by the Secretary or the Deputy Secretary to the Government of Bombay in the Home Department on behalf of the State Government.(2)An appeal against: he notice of demand shall, in the case of any other operator, lie to the Commissioner within the limits of whose jurisdiction the area of jurisdiction of the Tax Officer issuing the notice lies.(3)Every appeal against the notice of demand shall be made in the form of a memorandum in duplicate setting forth the name and address of the appellant, the grounds of objection to the notice of demand, the amount admitted by the appellant to be due, and particulars to prove payment of such amount. Every such memorandum shall be signed and verified by the appellant and shall be accompanied by a certified copy of the notice of demand appealed against.
