(1) Any person being aggrieved by any assessment made under this Act, or by an order passed under section 7 may appeal to such authority and within such time as may be prescribed.
(2) No appeal shall lie unless half the amount of the tax assessed or penalty imposed or such part thereof as is admitted, whichever is higher, has been paid before the appeal is filed.
(3) The appeal shall be filed in such manner, and shall be heard according to such procedure, as may be prescribed.
(4) In disposing of any appeal the authority referred to in sub-section
(1) may—
(a) confirm, reduce, enhance or annul the assessment or the penalty;
(b) set aside the assessment or the penalty and direct the Commissioner to make a fresh assessment after such further enquiry as may be directed.
Penalty. 12. (I) Any person who—
(a) obstructs or tries to prevent, the Commissioner or any person appointed under section 4 to assist the Commissioner, from entering into any multi-storeyed building or from conducting survey or taking measurement therein, or
(b) fails to produce accounts, registers or documents when so required by the Commissioner, or
(c) wilfully furnishes incorrect information, shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both and when the offence is a continuing one with a daily fine not exceeding fifty rupees per day during the period of continuance of the offence.
Power to enter and inspect.
116 The West Bengal Multi-storeyed Building Tax Act, 1975.
XIX of 1975.]
(Sections 13-15.)
(2) No Court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no Court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any such offence.
(3) All offences under this Act shall be cognizable and bailable.
13. Subject to such restrictions and conditions as may be prescribed, Delegation.
the Commissioner may, by order in writing, delegate any of his powers under this Act to any person appointed under section 4 to assist him.
14. No suit, prosecution or other legal proceedings shall lie against Indemnity.
the Commssioner or the persons appointed under section 4 to assist him for anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.