Section 189(5) in The Calcutta Municipal Corporation Act, 1980
(5)Any owner or person liable to payment of consolidated rate may, if dissatisfied with the determination of objection under section 188 appeal to the Tribunal :Provided that such appeal shall be presented to the Tribunal within forty-five days from the date of service of [a copy of the order] [Words substituted by W.B. Act 13 of 1984.] under section 188 and shall be accompanied by a copy of the said order.
