(1)Any person, who is dissatisfied with the amount assessed upon him or with the valuation or assessment of any holding or who disputes his occupation of any holding, or his liability to be assessed, may prefer an appeal to the District Magistrate or to such other officer, as may be empowered by the State Government in this behalf.(2)No such appeal shall be preferred, after one month from the date of the publication of the notice required under Sub-section (1) of Section 152, or the service of the notice required under Sub-section (2) of the said section, or after the expiration of one month from the date of service of the first notice of demand for payment at the rate in respect of which the appeal is preferred, whichever period shall last expire :[* * *] [Omitted vide Orissa Act No. 12 of 1953.].(3)[ The Municipality may, if it is dissatisfied with the valuation or assessment of any holding, prefer an appeal to the authority mentioned in Sub-section (1) within one month from the date of publication of the notice required under Sub-section (1) of Section 152.] [Inserted vide Orissa Act No. 20 of 1968.](4)No such appeal such be disposed of without giving the appellant and -(a)the Municipality where the appeal is filed by any person under Sub-section (1); or(b)the owner of the holding where the appeal is filed by the Municipality an opportunity of being heard.
