Section 197(1)(c) in The Manipur Municipalities Act,1994.
(c)by any order of the Nagar Panchayat or Council under the powers conferred upon it by section 132 or by any order made by the Nagar Panchayat or by the Council under bye-law framed under clause (vii) of sub-section (1) of section 209, may, within thirty days from the date of such refusal, -notice, order, appeal to the Deputy Commissioner.