Appeal against levy of tax, rate or fee

<span style="margin-left:15px;"></span>span@<b>⁵ [ 37-A.</b> (1) An appeal against the levy of a tax, rate or fees by the ⁶[ ⁶ Gram Panchayat ] shall lie to the prescribed authority.<br> <span style="margin-left:15px;"></span>span@(2) Where it is brought to the notice of the prescribed authority that a tax, rate or fee has not been imposed on any person on whom it should have been imposed it may direct the ⁶[ ⁶ Gram Panchayat ] to impose it on that person or persons and the ⁶[ ⁶ Gram Panchayat ] shall thereupon act accordingly./bbr<br>