Section 189(5) in Kolkata Municipal Corporation Act, 1980
(5)Any owner or person liable to payment of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate"] may, if dissatisfied with the determination of objection under section 188 appeal to the Tribunal :Provided that such appeal shall be presented to the Tribunal within forty-five days from the date of service of [a copy of the order] [Substituted by section 17(1) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "the order" .] under section 188 and shall be accompanied by a copy of the said order.
