Section 23, Tobacco Duty (Town of Bombay) Act, 1857 [S11-X7Z]
As at 26 April 1857. In force from 26 April 1857.
23. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within thirty days from the date on which the order is communicated to him, prefer an appeal to the proper officer in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.
Defined terms in this text (2)
Board: Section 2, Tobacco Duty (Town of Bombay) Act, 1857 [S11WJM] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
proper officer: Section 2, Tobacco Duty (Town of Bombay) Act, 1857 [S11WJM] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: 21 more definitions.
Made under this section, or naming it (0)
none
Cited by (2)
Section 26, Tobacco Duty (Town of Bombay) Act, 1857 [S11-XA5], 26 April 1857, Band A. "section 23".
Section 2, Tobacco Duty (Town of Bombay) Act (Amendment) Act, 1965 [S1J-DB1], 2 April 1965, Band A. "section 23 of the Tobacco Duty (Town of Bombay) Act, 1857 (4 of 1857)".
Not held (0)
none
Duties published under this section (0)
none