Section 130(1) in The City of Nagpur Corporation Act, 1948
(1)If any dispute arises as to the liability of any land or building to assessment or as to the basis or principle of assessment, an appeal shall lie from the decision of the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] to the District Court, Nagpur, whose decision shall be final.
