(1)Immediately after the fifteenth day of each half-year or quarter, as the case may be, the Tax Collector shall prepare a list of the persons who have failed to pay their respective instalments of the latrine or conservancy tax, lighting rate, drainage fee, water-rate or any other dues for such period showing the amount due from each of such defaulters and shall cause the list to be published in a conspicuous part of the local area in which the defaulters reside.(2)An appeal against any claim included in a bill presented under Sub-section (2) of Section 102 may be filed before the Sub-divisional Officer within fifteen days enclosing a copy of the bill.(3)A revision against the decision of the [Sub-Collector] [Substituted by S.R.O.No. 648/99 vide Orissa Gazette Extraordinary No. 1183, Dated, 16.8.1999.] under the foregoing sub-rule may lie before the Collector within a period of seven days of the passing of the order. It shall accompany a copy of the order of the [Sub-Collector] [Substituted by S.R.O.No. 648/99 vide Orissa Gazette Extraordinary No. 1183, Dated, 16.8.1999.].
