Section 18 in The Rajasthan Lands and Buildings Tax Act, 1964
18. Appeal against penalty.
- An assessee objecting to the amount of penalty shown in the notice of demand under [sub-section (2) of section 16-A or] [Inserted by Rajasthan Act No. 15 of 1973.] sub-section (3) of section 17 [or] [Substituted by Rajasthan Act No. 15 of 1973.] denying liability for such penalty, may, within [sixty days] [Substituted by Rajasthan Act No. 7 of 1992 [1-4-1992].] of the receipt of the said notice, prefer an appeal to the appellate authority empowered to hear appeals under section 16 who shall, after affording opportunity of being heard to the appellant [as also the authority whose order is sought to be revised or their representatives] [Inserted by Rajasthan Act No. 15 of 1973.], pass such orders on the appeal as it thinks fit, and shall send a copy of the order to the Assessing Authority and such authority as may be prescribed. The decision of the appellate authority shall be final.
