(1)Any person aggrieved by, -(a)the determination of valuation by the Municipal Property Tax Committee under section 187; or(b)the revision of valuation by the Municipal Property Tax Committee under section 192; or(c)an order of the Municipal Property Tax Committee under sub- section (3) of section 197 relating to the amendment of the Municipal Assessment Book; or(d)an order of the prescribed authority under section 198; may prefer an appeal,-(i)in the case of Municipal Corporation, to Director; and(ii)in the case of a Municipal Council or a Nagar Panchayat, in accordance with the prescribed jurisdiction, to the Deputy Commissioner, or the Regional Deputy Director, Local Government :Provided that such appeal shall be preferred within a period of thirty days from the date of service of the order appealed against.(2)The Regional Deputy Director, Local Government, shall hear the appeal at the headquarter of the district in which the Municipal Council or the Nagar Panchayat, to which the appeal pertains, as the case may be, is situated.(3)No appeal under this section shall be entertained, unless the total tax in respect of any land or building, which was being levied prior to the determination of annual value by the Municipal Property Tax Committee under section 187, or revised under section 192 or on the basis of the amended Assessment Book under section 197 or as amended by the prescribed authority under section 198 or half of the tax on the annual value so determined or revised or amended, whichever is more, has been deposited in the office of the Municipality and the appeal shall abate unless such tax is continued to be deposited, till the appeal is finally disposed of.(4)The appeal shall be disposed of within a period of six months from the date of its filling, failing which the tax deposited shall be refunded to the appellant.(5)The procedure for hearing and disposal of appeal as well as for realisation of fees in connection with the appeals shall be such, as may be prescribed.(6)The valuation fixed after disposal of the appeal under this section, shall have effect from the year in which such valuation would have taken effect and shall continue to remain in force during the period such valuation would have remained in force, had not appeal been filed.(7)The decision of the appellate authority under this section shall be final.Incidence and Payment of Tax on Lands and Buildings
