Section 29 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
29. Appeal.
- Any proprietor or person aggrieved by any order or decision of the local authority in relation to the payment of tax (including penalty, fee and interest) may, within such time as may be prescribed, appeal to,-(i)the Taxation Appeals Tribunal, if he is aggrieved by the order or decision of the Municipal Corporations;(ii)the Taxation Appeals Committee, if he is aggrieved by the order or decision of the Municipalities and Town Panchayat; or(iii)the executive authority appointed under section 83 of the Tamil Nadu Panchayats Act, 1994, (Tamil Nadu Act 21 of 1994) if he is aggrieved by the order or decision of village panchayat.
