Rule 146. Appellate Authority and manner of appeal

(1) Administration UT of Lakshadweep shall appoint an appropriate officer to act as Appellate Authority for the purpose of section 111 of the Code.

(2) The aggrieved person may prefer an appeal to the officer referred to in sub-rule (1) in Form-45 within the period specified in sub-section (3) of section 111.

(3) A fee at the rate of two percent of penalty imposed under rule 145 shall be accompanied by appeal which shall be paid on portal and shall be credited to the treasury in the head of the account as may be specified by the Administration UT of Lakshadweep from time to time.