The Telangana Payment of Taxes (Transfer of Property) Act, 1951.
Section 4. Right of appeal.
An appeal shall lie against the order of the Deputy Commissioner of Sales-tax and Agricultural Income tax, refusing to issue a certificate under the provisions of sub-section (2) of section 3 to the Commissioner of Sales-tax and Agricultural Income-tax, if the appeal is presented to the said Commissioner within thirty days from the date of the order and the Commissioner may pass such orders thereon as he may think fit.
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