In force · As amended up to 2026-08
39. Appeals . — (1) In matters connected with the assessment and collection of any tax or fee levied under this Act, an appeal shall lie from the order of any person authorised to make assessment or collections to such person as the Administrator may appoint or designate for the purpose.
(2) An appeal under sub-section (1) shall be presented within thirty days from the date of the order.
(3) The order passed on the appeal shall be final.
Source: India Code