LZW &Q=;-A & — TAMIL NADU ACT No. 8 OF 19632

4 LZW &Q=;-A & -- (~i) whore the a~~essmlit has been made by ilia ue Divisional Officer of a division, to the Collector district concerned ; c 3 ent has beci~ tilade by the ict, to the Board of Revenue.* presented wilhin a pcriid hi: date of t l~e serviw of the order of or within such further t ime not cxceedi ig nit let y e officer or authority rekrred lo in dii y t s discretion, allow. (3) An appeal undcr this scciio~l shall I)e heard in manner ss may be prescribed. In disposillg of an I, the appellate oiEcer or authority may-& (i) confirm, reduce, enhance or annul the asscsr- (ii) set aside the assessinent and direct the asscss- bdh () to be made after such further inquiry us may be Provided that rio cahancement of assessment shall be tion unless the appellant has becu a reasonable opportunity of being heard aginst The appellate officer or authority my, at the i y y al, communicate t hc orders passccl d ffi essee p and to the officer who made 5) Any order passed in the appeal shall, subject f y visions of section 9, be final. Beard of Revenue* may call for and examine hii y uthority in respect of any f or y in respect of ieny proitionral assessment under this Act in respect of which an appeal * ppp nue*, to satisfy itself as to the ing or the correctass, lcyality ion or order passed t hereoil ; ars to the Board of Revenue* decision or order should Dc d or remitted for reconsiclc- __. ( ( _ *-_._ w Board of Revendu Act 36 of 1980), any re&- f )y

Section 4