Section 18 in Punjab (Institutions and Other Buildings) Tax Act, 2011
18. Appeal.
(1)An appeal against every order passed by the assessing authority with regard to the assessment or levy of tax or any other order passed under this Act or against the refusal to refund any tax, shall lie to the appellate authority within a period of thirty days from the date of communication of the order.(2)No appeal shall be entertained, unless the appellant has paid to the assessing authority, the whole of the amount of tax due from him up to the date of filing an appeal.(3)The appellate authority may, after giving an opportunity of being heard to the appellant and to the assessing authority, pass such order, as it may deem appropriate by recording reasons in writing and the order of the appellate authority so passed, shall be final, unless revised by the State (Government under Section 20.(4)In discharging its functions, the appellate authority shall have all the powers of a Civil Court conferred under the Code of Civil Procedure, 1908.
