(1) Any person aggrieved by the final assessment order made under section 151 may, within thirty days of the said order, prefer an appeal in such form, verified in such manner and be accompanied by such fee as may be specified by the Authority, to the Executive Engineer concerned who shall be the appellate authority.
(2) No appeal against an order of assessment under sub- section (1) shall be entertained unless an amount equal to one-half of the assessed amount has been deposited by the person aggrieved in cash or by way of bank draft with the concerned department or the licensee and documentary evidence of such deposit has been enclosed along with the appeal.
(3) The appellate authority referred to in sub-section (1) shall dispose of the appeal after hearing the parties and pass appropriate order and send copy of the order to the assessing officer and the appellant.
(4) The order of the appellate authority passed under sub-section (3) shall be final.
(5) No appeal shall lie to the appellate authority referred to in sub-section (1) against the final order made with the consent of the parties.
(6) When a person defaults in making payment of assessed amount, he, in addition to the assessed amount shall be liable to pay, on the expiry of thirty days from the date of order of assessment , an interest at the rate of six percent per annum compounded every six months.