Miss Afroza Rahman is a regular tax payer who is aggrieved by an order placed by the Deputy Commissioner of Taxes where she was penalized Tk. 9,750 for not maintaining accounts in the prescribed manner and Tk. 22,000 for concealment of income. Miss Rahman likes to appeal against such orders and asked for your help. Answer the followings questions asked by Miss Rahman. (a) Under what circumstances can an assessee other than a company prefer an appeal? (b) To whom Miss Rahman should place the appeal? (c) When and how should she place the appleal? (d) What penalty provision is applicable for Miss Rahman's offences?