Section 120(9) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(9)Any assessee who objects to this assessment, as shown in the final assessment statement prepared under sub-rule (8), may submit in writing an appeal against such assessment to the Block Development and Panchayat Officer in case of Panchayat Samiti and Additional Deputy Commissioner in case of Zila Parishad, within thirty days of date of exhibition of the final assessment statement. The Block Development and Panchayat Officer or Additional Deputy Commissioner, as the case may be, shall fix the date, time and place for hearing the appeal and shall send an intimation about the same to the appellant and the assessing authority. The Block Development and Panchayat Officer or the Additional Deputy Commissioner, as the case may be, shall, after giving an opportunity to the appellant or his authorised representative of being heard and after making such enquiry as he may deem fit, pass such orders in respect of the appeal as he may think fit. Such orders shall be final and the assessment statement shall, if necessary, be corrected in accordance therewith :Provided that no appeal shall be heard by the Block Development and Panchayat Officer and the Additional Deputy Commissioner, as the case may be, unless he is satisfied that the tax in question has been deposited. If the appeal is accepted the tax so deposited by the appellant, shall be refunded in accordance with the terms of the order.Note. - No appeal filed after the expiry of the prescribed period under sub-rule (9) shall be entertained or heard by the Block Development and Panchayat Officer and the Additional Deputy Commissioner, as the case may be, on any ground.
