Section 73 in Punjab Panchayat Samitis and Zila Parishads Act, 1961
73. Appeal against assessment and collection.-
In any matter connected with the assessment and collection of any rate, cess or tax leviable under this Act, an appeal from the order of any person authorised to make assessment or collection shall, within sixty days from the date of such order, lie to 1[the Deputy Commissioner, or such other Gazetted Officer subordinate to him and in respect of such area, as the Deputy Commissioner may direct, whose decision on such appeal shall be final.]
