Section 16 in The Punjab Forward Contracts Tax Act, 1951
16. Appeal.
(1)Within 30 days from the receipt of a notice issued under sub-section (3) of section 8, any dealer may, in the prescribed manner, appeal against such assessment to such authority as may be prescribed:Provided that no appeal shall be entertained by such authority unless he is satisfied that the amount of tax assessed on the dealer has been paid.(2)Subject to such rules of procedure as may be prescribed the said authority in disposing of any appeal under sub-section (1) may -(a)confirm, reduce, enhance or annul the assessment;(b)set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed.
