97Limitation of time for application for review
Unless good cause shall be shown to the satisfaction of the committee referred to in section 96 for extending the time allowed, and save as is otherwise expressly provided in this Act, no such application shall be received after the expiry of one month from the date of publication of the notice required by section 94 relating to the list or register containing the assessment, in respect of which the application is made, or after the expiry of fifteen days from the date of service of the first notice of demand for payment at the rate in respect of which the application is made whichever period shall last expire:
Provided that, if the municipality has served a notice under section 94 on any person, no such application shall be received from him after the expiry of fifteen days from the date of such service.
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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