(1) When any tax or fee or other sum due to an Anchal Samiti has become payable, the Anchal Samiti shall, with the least practicable delay, cause to be sent to the person liable for the payment thereof, a demand notice in the prescribed form for the amount due from him and require him to pay the amount within a date to be specified in such notice.
(2) Every notice of demand under sub-section (1) shall be served in such manner as may be prescribed.
(3) If the sum for which a notice of demand has been served is not paid within the date specified therein, the Anchal Samiti may recover the same in the prescribed manner.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 307
42. Any person aggrieved by the assessment, levy or imposition of any tax, fee or surcharge may appeal to the Deputy Commissioner within thirty days of the date of the order imposing such tax, fee or, surcharge, and the decision of the Deputy Commissioner thereon shall be final: '
Provided that an appeal may be admitted after the expiration of the period specified in this section, if the appellant satisfies the Deputy Commissioner that he had sufficient cause for not preferring the appeal within that period.
43. No objection shall be taken to any assessment made under this Regulation, nor shall the liability of any person so assessed be questioned otherwise than in accordance with the provisions of this Regulation or the rules made thereunder.
41. Tha Gcvtrnor may, by notification, suspend the levy or imposition of any tax, fee or surcharge and may at any time in like manner rescind such suspension.