Section 38, Delhi Excise Act, 2009 [S2M-QNZ]
As at 7 September 2026. In force from 11 August 2009.
38. Appeal.—(1) Any person aggrieved by an order of the Commissioner under this Act may, within thirty days from the date on which the order is communicated to him, prefer an appeal to the Collector 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)
Commissioner: Section 2, Delhi Excise Act, 2009 [S2MPHK] (In this Act, unless the context otherwise requires,—): "Commissioner" means the Commissioner appointed under this Act
Commissioner: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (14) "Commissioner" shall mean the chief officer-in-charge of the revenue administration of a division;
Commissioner: 45 more definitions.
prescribed: Section 2, Delhi Excise Act, 2009 [S2MPHK] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Section 41, Delhi Excise Act, 2009 [S2M-QR5], 11 August 2009, Band A. "section 38".
Not held (0)
none
Duties published under this section (0)
none