Section 23(4) in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
(4)On receipt of memorandum of appeal the date of its presentation shall be noted and if it is in time, and compliance of the provisions of clause (b) of Section 136 of the Act has been made its notice shall be served upon the respondents fixing date of hearing.
