(1) Any person or local authority aggrieved by an order of assessment made under section 6 or by an order imposing penalty made under section 11 may, within such time as may be prescribed, appeal to such authority in such form and in such manner as may be prescribed.
     (2) Every appeal preferred under sub-section (1) shall be accompanied by such fees as may be prescribed.
     (3) After the receipt of an appeal under sub-section (1), the appellate authority shall, after giving the appellant an opportunity of being heard in the matter, dispose of the appeal as expeditiously as possible.
     (4) Every order passed in appeal under this section shall be final and shall not be called in question in any court of law.