(1) Any person aggrieved by an order of a Taxation Authority made under the Act may, within thirty days from the date of receipt of such order where such person is a fleet owner, appeal to the State Government and in any other case, to the Commissioner of Transport or Director of Transport, as the case may be (hereinafter in these rules referred to as the “Appellate Authority”).
The Secretary, the Joint Secretary, or a Deputy Secretary to the State Government in the Home Department shall hear such appeals on the behalf of the State Government.
(2) An appeal under sub rule (1) shall be preferred in duplicate in the form of a memorandum setting forth concisely the grounds of objection to the order appealed against an shall be accompanied by a certified copy of that order, and a fee of rupees twenty five in cash.