(5)Any person aggrieved by an order of the Deputy Commissioner under subsection (2) or sub-section (3) may, prefer an appeal before the [Regional Commissioner] [Substituted by Act 17 of 2007 w.e.f. 5.1.2007] and all such appeals shall be preferred within such time and be heard and disposed off in such manner as the State Government may by rules prescribe.[Provided that no appeal shall be admitted unless the person aggrieved has deposited, in the prescribed manner, fifty percent of the difference in the amount of duty as determined by the Deputy Commissioner under sub-section (2) or (3):Provided further that where after the determination of the market value by the Appellate Authority or determined again by the Deputy Commissioner on a remand of the case the stamp duty borne is found to be sufficient, the amount deposited shall be returned to the person concerned:[Provided also that such person shall pay the difference in duty along with interest at twelve percent per annum if he does not pay with in ninety days from the date of order of the Deputy Commissioner or sixty days from the date of order of the Appellate Authority, so however, the payment of interest is not applicable to instruments executed prior to eighteenth day of August 1999] [Proviso 1,2 and 3 inserted by Act 24 of 1999 w.e.f. 18.8.1999]][Explanation. [Omitted by Act 6 of 1999 w.e.f. 1.4.1999] - x x x ]
