11. Costs to be recovered with assessment if Commission does not reduce or annul the assessment

Where under subsection (10) of section 9 the

Commission does not reduce or annul an assessment in respect of which an appeal had been preferred in terms of this Act, the Commission may order the appellant to pay as costs a sum not exceeding rupees five thousand, in addition to the assessed amount, which shall be added to the tax charged by the assessment, and recovered therewith.