Section 71 in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
71. Appeals.
(1)Any person aggrieved by any decision or determination-(i)fixing the rate of water tax or sewerage tax or demanding the payment of such tax under the provisions of this Act; or(ii)[***] [The expression 'and the Annual Valuation shall be assessed under section 35' omitted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, 1998 (Tamil Nadu Act 30 of 1998).](iii)refusing a licence under section 51, may within thirty days from the date of communication of such decision, determination, levy or notice prefer an appeal to the Tribunal.(2)In disposing of an appeal, the Tribunal may, after giving the appellant an opportunity of making his representations, confirm or reduce or annul the rates of tax [* * *] [The expression 'and the Annual Valuation shall be assessed under section 35' omitted by Chennai Metropolitan Water Supply and Sewerage (Amendment) Act, 1998 (Tamil Nadu Act 30 of 1998).] or confirm the refusal or direct the grant of a licence, or pass such other orders, including consequential orders, as it may deem fit.
