Section 7 in The M.P. Cess on Land held in Connection with Mineral Rights Rules, 1987
7. Agency for hearing the appeals against an order passed by the authority specified in Rule 6.
(1)An appeal against an order of assessment passed by the authority specified in rule 6 shall lie to the Appellate Deputy Commissioner appointed under Section 3 of the Sales Tax Act and for the purpose the Appellate Deputy Commissioner shall exercise all the powers conferred upon him under that Act and shall follow the procedure laid down in Sales Tax Rules made for the purpose.(2)All the provisions relating to appeals under the Sales Tax Act shall apply to the appeals to be heard by the Appellate Deputy Commissioner under sub-rule (1) or in relation to any process connected with such appeals.(3)The order passed by the Appellate Deputy Commissioner shall subject to the provisions of rule 8, be final.
