Section 175(2) in Uttarakhand Panchayati Raj Act, 2016
(2)The order of the appellate authority confirming, setting aside or modifying an order in respect of calculation or assessment or liability to assessment or taxation shall be final;Provided that it shall be lawful for the appellate authority, upon application or on his own motion, to review any order passed by him in appeal by further order passed within three months from the date of his original order.