20. Appeal.

(a) aggrieved by an order made for levy of tax or for penalty imposed under Section 13; or
(b) aggrieved by the seizure of motor vehicle made under Section 16; or
(c) aggrieved by any order passed under this Act, may, within the prescribed time and in the prescribed manner appeal to the prescribed authority, who shall, after giving such person and the Taxation Authority an opportunity of being heard, dispose of the said appeal and the decision thereon shall be final :