Section 20(1) in Tamil Nadu Urban Land Tax Act, 1966
(1)(a)Any assessee objecting to any order passed by the Assistant Commissioner under section 10 or 11 may appeal to the Tribunal within thirty days from the date of the receipt of the copy of the order.(b)Any person denying his liability to be assessed under this Act may appeal to the Tribunal within thirty days from the date of the receipt of the notice of demand relating to the assessment :Provided that no appeal shall lie under clause (a) or clause (b) of this sub-section [unless the urban land tax levied has been paid] [These words were substituted for words 'unless the urban land tax has been paid' by section 10 of the Tamil Nadu Urban Land Tax (Amendment) Act, 1975 (Tamil Nadu Act 49 of 1975).] before the appeal is filed.
