Section 146 in The Punjab Municipal Corporation Act, 1976
146. Appeal against assessment, etc.
(1)An appeal against the levy or assessment of any tax under this Act shall lie to the Divisional Commissioner and every such appeal shall, subject to the provisions of this Act, be received, heard and disposed of within the local area of the City.(2)If, before or on the hearing of an appeal under this section, any question of law or usage having the force of law or construction of a document arises, the Divisional Commissioner on his own motion may, or on the application of any party to the appeal, shall, draw up a statement of the facts of the case, and the question so arising and refer the statement with his opinion on the question for the decision of the High Court.(3)On a reference being made under sub-section (2), the subsequent proceedings in the case shall be, as nearly as may be, in conformity with the rules relating to references to the High Court contained in Order XLVI of the First Schedule to the Code of Civil Procedure, 1908.(4)In every appeal, the costs shall be in the discretion of the appellate authority.(5)Costs awarded under this section to the Corporation shall be recoverable by the Corporation as an arrear of tax due from the appellant.(6)If the Corporation fails to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the appellate authority may order the Commissioner to pay the amount to the appellant.
