Section 14(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)Subject to such rules as may made by the State Government, any person aggrieved by any order made [under this Act] [Words substituted for the words and figures 'under sections 5, 6, 7, 9 and 10' by W.B. Act 29 of 1994.] or by an authority, not being an appellate authority, under sub-section (4) of this section may, in the prescribed manner, appeal to the authority prescribed.
