(1)Any person aggrieved by, -(a)the determination of valuation by the Municipal Property Tax Committee under section 187; or(b)the revision of valuation by the Municipal Property Tax Committee under section 192; or(c)an order of the Municipal Property Tax Committee under sub- section (3) of section 197 relating to the amendment of the Municipal Assessment Book; or(d)an order of the prescribed authority under section 198; may prefer an appeal,-(i)in the case of Municipal Corporation, to Director; and(ii)in the case of a Municipal Council or a Nagar Panchayat, in accordance with the prescribed jurisdiction, to the Deputy Commissioner, or the Regional Deputy Director, Local Government :Provided that such appeal shall be preferred within a period of thirty days from the date of service of the order appealed against.
