Section 36V(5) in New Town, Kolkata Development Authority Act, 2007
(5)Any owner or person liable to the payment of property tax may, if dissatisfied with the determination of objection under section 36U, appeal to the Chairman of the Appellate Authority:Provided that such appeal shall be presented to the Appellate Authority within forty-five days from the date of service of a copy of the order under section 36U and shall be accompanied by a copy of the said order.