law: Water (Prevention & Control of Pollution) Cess Act, 1977
  13. Appeals
  (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.