Section 138(4) in The Chhattisgarh Municipalities Act, 1961
(4)[ If the Chief Municipal Officer fails to determine the objection within a period of one year from the date of its filing, it shall be deemed that the objection so filed has been disallowed and the objector may prefer an appeal under Section 139 of the Act.] [Inserted by M.P. Act No. 7 of 1988.]