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Section 10: APPEALS

The Bihar Tax on Professions, Trades, Callings and Employments Act, 2011State Act of Bihar · Act 10 of 2011

(1) Any Tax assessee, not being an officer of the State Government or the Central Government, aggrieved by any order passed by any authority under the provisions of this Act may, within forty-five days from the date on which the order was served on him, appeal to the appellate authority :

Provided that the appellate authority may, for sufficient reasons to be recorded in writing, admit an appeal preferred after the expiry of the period of forty-five days aforesaid.

(2) No appeal shall be entertained, unless the amount of tax in respect of which the appeal has been preferred has been paid in full.

Where this provision sits

ActThe Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
Section10
Marginal noteAPPEALS
JurisdictionState of Bihar
StatusIn force as published by the source

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