121. [ Appeals relating to taxation. [Substituted by Act No. 27 of 2017, dated 18.5.2017.]
- An appeal against an assessment, or an alteration of an assessment and, in all cases in which no appeal has been made as aforesaid, an appeal against a notice of demand under Section 130 may be made, -(a)to the Commissioner, in case of Municipal Corporation: and(b)to the concerned Regional Deputy Director of Local Bodies, in case of Municipal Council and Municipal Board.]
