Section 60(5) in The Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam, 1973
(5)Where the assessment is accepted it shall be final. If however, the assessment is not accepted, the person aggrieved may, within thirty days of the publication of notice, file an application in writing before the Revenue Officer not below the rank of a Sub-Divisional Officer as may be authorised by the State Government in this behalf.
