Section 227(1) in The Orissa Municipal Corporation Act, 2003
(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.
