Section 139(6) in The M.P. Municipalities Act, 1961
(6)The pendency of an appeal under this section shall not operate to delay or prevent the levy of any tax or instalment thereof payable in respect of any building or land according to the order of assessment under appeal but, if by the final decision in the appeal it is determined that such lax or instalment ought not to have been levied in whole of in part, the Council shall refund to the person from whom the same has been levied, the amount of such tax or instalment or the excess thereof over the amount properly leviable in accordance with such final decision as the case may be.[Explanation.-A reference to a Council in the section shall be read and construed as a reference to "Chief Municipal Officer".] [Inserted by M.P. Act No. 7 of 1988.]
