Section 12(1) in The Rajasthan Lands Special Irrigation Charges Rules, 1954
(1)Any assessee may, if he desires, present his objections to the demand within 21 days of the date of receipt of demand slip by him or if the demand slip has been proved not to have been delivered to him or his representative to the satisfaction of the Divisional Canal Officer, within 10 days of the date on which he became first acquainted with the claim against him.The orders of the Divisional Canal Officer on such objection will be appealable to the Commissioner within 30 days of the date of such orders.
