[21-A. Finality of levy of tax.-- (1) Any occupier of a factory or owner of a khandasari unit who is aggrieved by the levy of tax made in pursuance of section 21 may, within thirty days of the communication to him of the order levying the tax, appeal to such authority as the Government may, by notification, appoint in this behalf, for the cancellation or modification of the levy of tax and on such appeal, the said authority may cancel or modify the tax and order the refund to such occupier or owner of the whole or part, as the case may be, of the amount paid thereunder:
Provided that the authority so appointed shall not be inferior in rank to the authority by which the tax was levied.
(2) Where the appellate authority is of opinion that any tax has been short-levied, no order enhancing the tax shall be made unless the appellant has been given notice to show cause, within one month from the date of communication thereof, against the proposed order.
(3) The Government may, on the application of any person aggrieved by any order made under sub-section (1) or sub-section (2), cancel or modify such order, if such application is made within sixty days from the date of the communication, to him of the order made under sub-section (1) or sub-section (2), as the case may be.
(4) The decision of the Government and subject to the decision of the Government, the decision of the appellate authority, shall be final.]