Appeal

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....he receipt of such order, to the appellate authority as notified by the State Government in this regard. (2) Such appeal, inter alia, shall be accompanied by- (a) the order appealed against; (b) a certificate from the cess collector to the effect that the amount of cess or penalty or both, as the case may be, relating to such appeal has been deposited; Provided that t....

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....he matter and dispose of the appeal as expeditiously as possible but not exceeding sixty days from the date of receipt of such appeal. (5) On being satisfied on the quantum of cess the appellate authority shall confirm the order of the assessing officer or if in his opinion the assessment was wrong; or on the higher side shall modify the order of assessment or if in his opinion the assessment i....

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....uch order shall be sent to each of the appellant, the assessing officer and to the secretary, Building Workers' Welfare Board within five days of the date on which such order is made. (9) An order in appeal, reducing the amount of cess, shall also ask the Secretary of the concerned Building Workers' Welfare Board to refund the excess cess stating clearly a specified time to the appellant. (1....