Section 130 in The City of Nagpur Corporation Act, 1948
130. Appeal to District Court.
(1)If any dispute arises as to the liability of any land or building to assessment or as to the basis or principle of assessment, an appeal shall lie from the decision of the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] to the District Court, Nagpur, whose decision shall be final.(2)Such appeal shall be presented to the District Court within thirty days from the date of the order passed under section 129, and shall be accompanied by an extract from the register of objection containing the order objected to.(3)The provisions of Parts II and III of the Indian Limitation Act, 1908, relating to appeals shall apply to every appeal preferred under this section.(4)No appeal shall be admitted under this section unless an objection has first been determined under section 129.(5)Effect shall be given by the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] to the decision of the District Court.(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 tax or instalment ought not to have been levied in whole or in part, the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] 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.
