Section 101 in Bihar Coal Mining Area Development Authority Rules, 1988
101. Appeal.
- Any person who is dissatisfied with amount assessed upon him or with the valuation or assessment of any holding or who disputes his occupation of any holding or his liability to be assessed, may apply to the Managing Director to review the amount of the assessment or valuation or to exempt him from assessment or tax. Unless good cause is shown, the Managing Director will be competent not to receive such application after the expiry of one month from the date of publication of public notice inviting the member of the public to inspect the assessment list. If the Managing Director is satisfied by the good causes shown by the applicant he may receive such application after the expiry of one month but not in any case after a period of three months from the date of publication of the public notice. No objection shall be taken or entertained to any assessment or valuation in any other manner than in the rules provided.
