Section 149 in The Chhattisgarh Municipal Corporation Act, 1956
149. Appeals to District Courts.
(1)If any dispute arises as to the liability of any land or building to assessment or as to the basis or principle of assessment or as to the amount of tax assessed, an appeal shall lie from the decision of the Municipal Commissioner to the District Court, whose decision shall be final.(2)Such appeal shall be presented to the District Court within thirty days from the dale of the order passed under Section 148 and shall be accompanied by an extract from the register of objections containing the order objected to.(3)The provisions of Parts II and III 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 been preferred under Section 148.(5)Effect shall be given by the Municipal Commissioner to the decision of the District Court.(6)Pendency of an appeal under this section shall not operate to delay or prevent the levy of any tax or instalment thereof payable in respect of any building or land 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 in whole or in part, the Commissioner shall refund to the person from whom the same has been levied, 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.
