(1) Any operator objecting to a notice of demand served on him under section 9 19[or under section 9A] may, within thirty days of the service thereof, appeal to the prescribed authority :
Provided that no appeal shall be entertained unless it is accompanied Liability of operator to pay interest.
Refund of excess payments.
Restrictions on the use of stage carriages in certain cases.
Appeal against demand.
1958 : Bom. LXVII ] Gujarat Motor Vehicles (Taxation of Passengers) Act, 1958 7 of 10 by satisfactory proof of the payment of the tax admitted by the appellant to be due.
(2) The prescribed authority may, after giving the appellant an opportunity of being heard, pass such orders on the appeal as it thinks fit.
12. Every operator shall keep and maintain accounts and registers in such forms as may be prescribed in respect of stage carriages and the fares collected in respect of passengers travelling therein.
13. The authority prescribed under sub-section (1) of section 11 or the Tax Officer or any officer empowered in this behalf by the State Government may, by order, require any operator to produce such accounts, registers and documents, and to furnish information relating to the stage carriages or the fares collected in respect of passengers travelling therein, as may be specified in the order.