(1) Any raiyat aggrieved by any assessment of revenue made or any penalty imposed upon him under this Act may appeal to the appellate authority specified in sub-section (2) in such manner and within such time as may be prescribed:
Provided that no appeal shall lie against the fixation or revision of the rateable value of an area.
(2) An appeal under sub-section (1) shall lie to any officer superior in rank to the assessing authority specially empowered in this behalf by the State Government.
(3) The appeal shall lie on one or more of the following grounds:—
(a) when it is an appeal against assessment of revenue—
(i) that the rateable value adopted for the purpose of assessment is not the rateable value fixed for the particular area in which the land is situated, or
(ii) that the extent of land held by the appellant is less than what has been calculated for the purpose of assessment, or
(iii) that any land or any portion thereof is not held by the appellant,
(b) when the appeal is against an order imposing penalty—
(i) that no reasonable opportunity of being heard was given to the appellant, or
(ii) that the cause shown by him should have been deemed sufficient for condonation of default in making payment of the revenue, or
(iii) that there was no default in making payment of the revenue, or
(iv) that the amount of the penalty is such as would cause undue hardship to the appellant.
Procedure for recovery of arrear revenue.
Appeal.
361 The West Bengal Land Holding Revenue Act, 1979.
[West Ben. Act Correction of bona fide mistakes in assessment.
Bar of suits in Civil Courts.
Penalty.
Refunds.
(Sections 17-20.)
(4) In disposing of any appeal, the appellate authority may—
(a) confirm, reduce, enhance or annul the assessment of revenue or penalty;
(b) set aside the assessment of revenue or the penalty and direct the assessing authority to make fresh assessment of revenue or fresh imposition of penalty or both after such enquiry as may be directed.
(5) An appellate authority may, for sufficient cause, make an order staying realisation of revenue at the rate assessed or penalty imposed till disposal of the appeal.
(6) An appellate authority shall, on an appeal being disposed of, send a copy of its order to the appellant and the assessing authority.
17. An assessing authority or an appellate authority on its own motion may, at any time, correct any bona fide mistake in the assessment.
18. Except as otherwise provided in this Act, the decision of any authority appointed under this Act shall be final and no Court shall have jurisdiction to decide or deal with any question which by or under this Act has been decided or may be or is required to be decided or dealt with by the authorities or officers appointed under this Act.