96Procedure for review
(1) Every application presented under section 95 shall be heard and determined by a Committee consisting of not more than five members.
(2) The Chairperson or the Vice-Chairperson shall be one of the members of such committee ex officio, and the other members shall be appointed from among the Councillors by the Nagar Panchayat or, as the case may be, by the Council:
Provided that no member so appointed shall take part in hearing or determining any application from the ward in which he resides, or in the case of an elected member the ward which he represents, but nothing in this proviso, shall prevent any such member from giving evidence with regard to the matter under enquiry.
(3) No such application shall be heard or determined by the committee unless at least three members including the Chairperson or the Vice-Chairperson are present.
(4) The committee shall give notice to the applicant of the time and place at which application shall be heard, and after taking such evidence and making such enquiries as may be deemed necessary in the presence of the objector or his agent, if he appears the committee shall pass such orders as it may deem fit in respect of such application.
(5) If the committee orders that any valuation to which the application relates shall be reduced, brief reasons for such reduction shall be recorded.
(6) The decision of the committee or of a majority of the members thereof, in respect of any application referred to in this section shall be final.
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- 74 Power to impose taxes by and the funds of the municipalities
- 75 Taxes which may be imposed
- 76 Tax on Government holdings
- 77 Restriction regarding tax on holding
- 78 Collection of taxes are subject to bye-law, etc
- 79 Nagar Panchayat or Council to determine the valuation of holding
- 80 Returns required for ascertaining annual value
- 81 Penalty for default in furnishing return and for obstruction of assessor
- 82 Determination of annual value of holdings
- 83 Determination of rate of tax on holding
- 84 Preparation of assessment register
- 85 Powers to assess consolidated tax for building and land on which it stands
- 86 Reduction of valuation, revision of valuation and assessment and revision of valuation list and assessment register
- 87 Notice to be given to Chairperson of transfers of title of persons liable of payment of tax
- 88 Revisions of valuation list
- 89 Appointment of assessor and power of State Government to direct the appointment of assessor
- 90 Revision of assessment register
- 91 Effect of revision of assessment register
- 92 Exemptions and remission
- 93 Power of assessor
- 94 Publication of notice of assessment
- 95 Application for review
- 96 Procedure for review
- 97 Limitation of time for application for review
- 98 Assessment to be questioned only under Act
- 99 Tax not invalid for want of form
- 100 Procedure for imposing taxes, recovery of claims, etc