23. Accounts transaction and cess to be maintained.

(ii) The Chairman of the board after hearing the appellant and also the Committee making the assessment, or, if he deems necessary after such enquiry as he may think proper, may accept, modify or reject the assessment order appealed against.
(iii) The Chairman of the Board may waive the whole or a part of the penalty imposed under sub-rule (9), in a case where such penalty would, in his judgement mean undue hardship to the appellant.
(iv) The order passed by the Chairman shall be final and conclusive.