(1)An appeal shall lie to the panchayat against the notice issued or order passed or action taken by the president or secretary in exercise of the powers conferred as per the provisions of this Act, rules, bye-laws or regulations made thereunder except sections 235 I, 235 J, 235 N, 235 W and 235 X:Provided that an appeal or matters connected with tax shall be filed before the standing committee for finance of the village panchayat.