Section 139(1) in The Chhattisgarh Municipalities Act, 1961
(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 He from the decision of the Council to the Civil Judge Class I having jurisdiction over the Municipal area and if there be no Civil Judge Class I at the headquarter of the Municipality to the Civil Judge Class II having jurisdiction at such headquarter and if there be no Civil Judge Class II at such headquarter to the Civil Judge Class III having jurisdiction, and in case of more than one such Civil Judges at the headquarter or having jurisdiction as the case may be, to such of them as the District Judge may specify.
