Section 4 in The M.P. Sugarcane (Purchase Tax) Act, 1961
4. Appeal.
- Any person aggrieved by an order of assessment made under this Act or by the imposition of interest or penalty [under sub-section (4) or sub-section (5) of Section 3-B] [Substituted by M.P. Act No. 24 of 1962.] as the case may be, may within thirty days of the intimation of such order, prefer an appeal to the [Commissioner] [Substituted by M.P. Act No. 24 of 1962.]:Provided that no appeal shall be entertained under this section unless the tax with interest and penalty, if any, in respect of which the appeal has been preferred, has been paid.
