The Manipur (Hill Areas) District Councils Act
39Appeals
(1) In matters connected with the assessment and collection of any tax or fee levied under this Act, an appeal shall lie from the order of any person authorised to make assessment or collections to such person as the Administrator may appoint or designate for the purpose.
(2) An appeal under sub-section (1) shall be presented within thirty days from the date of the order.
(3) The order passed on the appeal shall be final.
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FINANCE OF DISTRICT COUNCILS AND VESTING OF PROPERTY
- 33 Powers of taxation
- 34 Levy of fees
- 35 Procedure for imposing taxes
- 36 Abolition or reduction of taxes
- 37 Recovery of taxes and fees
- 38 Assessment and collection of taxes and fees
- 39 Appeals
- 40 Instalments of taxes and fees
- 41 Power to exempt from taxation
- 42 Recoveries of moneys claimable by the Council
- 43 Council Fund
- 44 Property vested in District Council
- 45 Budget