Section 138(4) in The Chhattisgarh Municipal Corporation Act, 1956
(4)[ An appeal against the order passed under sub-section (3) shall lie to the Mayor-in-Council :Provided that no appeal under this sub-section shall be admitted unless accompanied by proof of payment under protest of the amount demanded in the order under sub-section (3).] [Substituted by C.G. Act No. 18 of 2012, dated 1.8.2012.]