Section 188(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)Any person on whom a notice of assessment is served under sub-section (1) may, within one month from the date of the service of such notice, file an objection against such assessment before the Municipal Commissioner:Provided that an objection may be entertained even after the expiry of the period mentioned in sub-section (1) if the Executive Committee or sub-committee thereof referred to in sub-section (3) is satisfied that the failure to file objection was due to causes beyond the control of the objector.
