Section 26 in The Assam Agricultural Income-Tax Act, 1939
26. Appeal to the Board of Revenue.
(1)Any assessee objecting to an order passed under Section 24 or passed in revision under sub-section (1) of Section 27 may appeal to the Board within sixty days of the date on which such order is communicated to him.(2)The Board may admit an appeal after the expiration of the sixty days referred to in sub-section (1) if it is satisfied that for reasons beyond the control of the appellate or for any other sufficient cause it could not be filed within time.(3)An appeal to the Board shall be in such form and shall be verified and presented in such manner as may be laid down by the Board and shall be accompanied by a fee of twenty-five rupees.(4)The Board may, after giving the assessee an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the assessee and to the Commissioner.
