(1) Any persoaggrieved by the orders of the prescrib ed authority under sub-secth (2) of section 6 or under sub-sect1on
(3) of section 7 may appeal t{~1e Collector of the district in which the land is situated, and if the Ia is s1tuated in more than one district the Collector of the district in hich the major p01 tion of the land is situated · I Prov1ded that no such apea1 shall lie unless the tax has been paid.
(2) The appeal shall be~ the prescribed form and shall be veri· fied m the prescribed manne'and shall be accompanied by a fee of five rupees.
(3) The appeal shall ~resented within th1rty days of the receipt of the order appealed againt, but the appellate authority may admit an appeal after the expiration )f the period aforesaid if 1t is satisfied that the appellant had suffic1ent:ause for not presenting the appeal within that period.
(4) The appellate auh01ity may, after giving the proscribed authority and the appellan an opportunity of being heard, pao;s such orders thereon as 1t thinks ft.
(5) The order of the "'pellate authority shall be communicated to the appeliant and to the p~escnbed authority.
. (6) The order of the tppellate authority shall, subject to the pro VI~Ions of section 10 and JCCtion II, be final and shall not be called in question in any court ofuw.
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(7) Where the amount of lc tax or tax under the provisional assessment paid IS in excess o amount due under the order in appeal such excess shall be refu to the person entitled thereto.
10. Reference to Dzstrzct Couri.I) Subject to such conditions and limitations as may be prescribed, assessee may, within thirty days of the date upon which he is served ·th notice of an order under sub sectiOn ( 4) of section 9, reqmre ppellate authority to refer to the District Court any questions of Ia '.\rising out of such requi~ition, and the appellate authonty may, w1t1sixty days of the receipt of such requisition, draw up a statement e case and refer it to the District Court.
(2) If the District Court is nol,atisfied that the statements in a case referred under this section are rcient to enable it to determine the question raised thereby, the Co may refer the case back to the appellate authority to make such ad ns thereto or alterations therein as the court may direct in that behar,
(3) The Distnct Court upon th~rmg of any such case shall decide the questions of law raised the y and shall deliver its judgment thereon containing the grounds on w such decision is founded and shall send a copy of such judgment u r the seal of the court to the appellate authority wh1ch shall pass ~h orders as are necessary to dispose of the case conformably to sududgment.
(4) The deCISion of the District J!e on such reference shall be final.
(5) Notwithstandmg that a refere has been made under th1s section to the Distnct Court, basic tax slll be payable m accordance with the assessment made in the case: \
Provided that if the amount of assebent is reduced as a result of such reference the amount overpaid shalbe refunded.
(6) For the purposes ofthis section)"District Court" means the District Court having jurisdiction over thlarea in which the land on which bas1c tax has been levied is situate~ I