Section 227 in The Orissa Municipal Corporation Act, 2003
227. Appeal.
(1)Any owner or occupier of any land or building aggrieved by an order of the Commissioner under Section 210 or by the determination of annual value under Section 226 may prefer an appeal in such Form as may be prescribed before the Corporation Assessment Tribunal.Provided that such appeal shall be preferred to the Corporation Assessment Tribunal within forty five days from the date of supply of the order under Section 210 or Section 226, as the case may be, and shall be accompanied by a copy of the said order.(2)No appeal under this Section shall be entertained unless the property tax in respect of any land or building due on the date of presentation of the appeal has been deposited, and the appeal shall abate, unless such property tax is continued to be deposited till the appeal is finally disposed of.(3)The annual value of any land or building determined after the disposal of the appeal shall take effect from the quarter from which such annual value would have taken effect and shall continue to remain in force during the period such annual value would have remained in force, had no appeal been filed.(4)The provisions of Part II and Part III of the Limitation Act, 1963, relating to appeals shall apply to every appeal preferred under this Section.(5)The procedure for hearing and disposal of appeals shall be such as may be prescribed.
