Rule 9, Central Boards of Revenue Act Rules, 1966 [S1K-1K9]
As at 7 September 2026. In force from 28 November 1966.
9. Appeal.—(1) An appeal under section 38 of the Act shall be preferred in Form 12 and shall be accompanied by a certified copy of the order appealed against and a fee of one hundred rupees. (2) The appellate authority shall dispose of the appeal within ninety days from the date of its receipt.
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