Section 472(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)Subject to the provisions hereinafter contained, appeals against any annual value or tax fixed or charged under this Act shall be heard and determined by the Judge:[Provided that any such appeal pending at any stage before the Judge may be transferred by the District Judge for hearing and disposal, to any Additional Judge of the Court of Small Causes or Civil Judge or Additional Civil Judge having jurisdiction in the City.] [Inserted by U.P. Act 35 of 1978 (w.e.f. 12-10-1978).]
