Section 413(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(2)The person against whom an order under sub-section (1) is made by the Director may within thirty days of the date of communication of the order make an appeal to the Government ;Provided that no person shall under this section be called upon to show cause after the expiry of a period of five years from the occurrence of such loss, waste or misapplication or after the expiry of two years from the time of his ceasing to be a Councillor.