(1)Any person dissatisfied with the order passed on his objection may appeal to the District Judge whose decision shall be final.(2)Such appeal shall be presented to the District Judge within thirty days from the date of the order passed under Section 142 and shall be accompanied by an extract from the register of objection containing the order objected to and shall be disposed of according to such procedure as may be prescribed by the State Government.(3)The provisions of Part II of the Indian Limitation Act, 1908 relating to appeals shall apply to every appeal preferred under this Section.(4)No appeal shall be admitted under this Section unless an objection has first been determined under Section 142.(5)Effect shall be given by the Chief Municipal Officer to the decision of the District Judge.(6)The pendency of an appeal under this Section shall not operate to delay or prevent the levy and realisation of any tax or instalment thereof payable in respect of any holding according to the order of assessment under appeal but if by the final decision in the appeal it is determined that such tax or instalment ought not to have been levied or realised in whole or in part, the Chief Municipal Officer shall refund to the person from whom the same has been levied or realised, the amount of such tax or instalment, or the excess thereof over the amount properly leviable in accordance with such final decision, as the case may be, or adjust such excess amount against any future demand.
