(1)Any person or employer aggrieved by any order or decision of the Executive Authority in relation to the payment of tax (including penalty, fee and interest) may, within such time as may be prescribed, appeal to the authority prescribed under section 174.(2)The decision of the authority referred to in sub-section (1) shall be final and shall not be questioned in any Court of law:Provided that no such decision shall be made except after giving the person affected a reasonable opportunity of being heard.
