(1) Any person or owner aggrieved by any order passed or action taken under this Act may, in such manner and by such time as may be prescribed, apeal to such authority as may be prescribed (hereinafter referred to as the appellate authority):
Provided that no appeal shall be entertained by the appellate authority unless it is satisfied that the appellant has paid such amount of tax as he admits to be due from him.
(2) The appellate authority may, in its discretion, pending disposal of an appeal, stay recovery of tax due from an owner on such terms and conditions as may be specified in his stay order.
14. Subject to such rules as may be made by the State Government, any order passed under this Act by the prescribed authority or any officer appointed under sub-section (1) of section 3, may be reviewed by the prescribed authority or the person passing it, upon application or on its or his own motion.
15. Subject to such rules as may be made by the State Government, the prescribed authority may, on its own motion revise any order passed by any officer appointed under sub-section (1) of section 3 to assist the prescribed authority.
16. The prescribed authority or any officer appointed under sub-section
(1) of section 3 shall, for the purposes of this Act, have the same powers as are vested in a court when trying a suit under the Code of Civil Procedure, 5 of 1908.
1908, in respect of the following matters:—
(a) enforcing the attendance of any person and examining him on oath and affirmation,
(b) compelling production of records or documents, and
(c) issuing commissions for the examination of any witness, and any proceeding including inquiry or investigation under this Act before the prescribed authority or any officer appointed under sub-section (1) of 222 The West Bengal Building Tax Act, 1996.
XIX of 1996.]
(Sections 17-20.)
section 3 to assist the prescribed authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228, and for the 45 of 1860. purposes of section 196, of the Indian Penal Code.
17. Where the State Government is satisfied that the delivery of possession of a building or part thereof has been made to any owner by a registered instrument within one year from the date of construction or delivery of possession thereof, as the case may be, or from the date of commencement of this Act, whichever is later, or if the State Government considers it expedient in the public interest, that Government may, by notification published in the Official Gazette, or by a special order, exempt such class or classes of owners of such buildings or parts thereof or such class or classes of buildings or parts thereof occupied or used by such class or classes of owners, for such occupation or use of such buildings or parts thereof or for such period or periods as may be specified therein, from payment of tax under this Act. '
18. No suit, prosecution or other legal proceedings shall lie against any Government servant for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
19. No order passed or action taken against any person under this Act or the rules made thereunder by the prescribed authority or any officer appointed under sub-section (1) of section 3 to assist the prescribed authority shall be called into question in any civil court and no appeal or application for revision shall lie against any order passed under this Act or the rules made thereunder in any civil court.