Appeal.

§11

Summary

(1) For the purpose of hearing appeals in relation to an assessment list or list of modifications, the Municipal Commissioner may, by notification in the Official Gazette, appoint as many of the officers of the Corporation as he thinks fit to be the appellate authorities and shall define the limits of their jurisdiction. (2) Any assessee objecting to the amount of tax assessed by the assessing authority or denying his liability to pay the tax so assessed, may appeal to the appellate authority against the assessment : Provided that, no such appeal shall lie unless the tax has been paid. (3) The memorandum of appeal shall be in the prescribed form and shall be verified in the prescribed manner. (4) The appeal shall be presented within fifteen days next after the presentation of the bill for payment of the tax assessed ; but the appellate authority may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period. (5) The appellate authority shall fix a day and place for the hearing of the appeal, and may, from time to time, adjourn the hearing and make or cause to be made such further inquiry as it thinks fit. At the hearing of the appeal, the assessing authority shall also have the right to be heard. (6) In disposing of an appeal, the appellate authority may,- (a) confirm, reduce, enhance or annual the assessment, or (b) set aside the assessment, and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed. (7) The appellate authority shall, on the conclusion of the appeal, communicate orders passed by it to the appellant and the assessing authority. (8) The orders passed by the appellate authority shall be final and shall not be called in question in any Court. (9) Where the appellate authority has enhanced the assessment, the assessing authority shall issue an order specifying the additional amount to be paid by the appellant, and shall send a copy thereof to the collecting authority for collecting the said amount.

(1) For the purpose of hearing appeals in relation to an assessment list or list of modifications, the Municipal Commissioner may, by notification in the Official Gazette, appoint as many of the officers of the Corporation as he thinks fit to be the appellate authorities and shall define the limits of their jurisdiction. (2) Any assessee objecting to the amount of tax assessed by the assessing authority or denying his liability to pay the tax so assessed, may appeal to the appellate authority against the assessment : Provided that, no such appeal shall lie unless the tax has been paid. (3) The memorandum of appeal shall be in the prescribed form and shall be verified in the prescribed manner. (4) The appeal shall be presented within fifteen days next after the presentation of the bill for payment of the tax assessed ; but the appellate authority may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period. (5) The appellate authority shall fix a day and place for the hearing of the appeal, and may, from time to time, adjourn the hearing and make or cause to be made such further inquiry as it thinks fit. At the hearing of the appeal, the assessing authority shall also have the right to be heard. (6) In disposing of an appeal, the appellate authority may,- (a) confirm, reduce, enhance or annual the assessment, or (b) set aside the assessment, and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed. (7) The appellate authority shall, on the conclusion of the appeal, communicate orders passed by it to the appellant and the assessing authority. (8) The orders passed by the appellate authority shall be final and shall not be called in question in any Court. (9) Where the appellate authority has enhanced the assessment, the assessing authority shall issue an order specifying the additional amount to be paid by the appellant, and shall send a copy thereof to the collecting authority for collecting the said amount.

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