THE JAMMU AND KASHMIR MOTOR VEHICLES TAXATION ACT, 1957
Section 10. Appeal.
An appeal shall lie to the 1[Transport Commissioner] from an order of the 1[Taxation Officer,] within thirty days from the date of such order, on the ground that the rate of tax levied is higher than that provided by or under this Act or that the motor vehicle is not liable to tax. An order passed in appeal by the 1[Transport Commissioner] shall be final.
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