Section 478 in Uttar Pradesh Municipal Corporation Act, 1959
478. Unappealed values and taxes and decisions on appeal to be final.
(1)Every annual value fixed under this Act against which no complaint is made as hereinbefore provided and the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinbefore provided, and the decision of the Judge aforesaid upon any appeal against any such value or tax if no appeal is made therefrom under Section 476 and if such appeal is made the decision of the District Judge in such appeal shall be final.(2)Effect shall be given by the Municipal Commissioner to every decision of the said Judge or District Judge on any appeal against any such value or tax.Appeals to the Judge and the District Judge
