Section 472 in Uttar Pradesh Municipal Corporation Act, 1959
472. Appeals when and to whom to lie.
(1)Subject to the provisions hereinafter contained, appeals against any annual value or tax fixed or charged under this Act shall be heard and determined by the Judge:[Provided that any such appeal pending at any stage before the Judge may be transferred by the District Judge for hearing and disposal, to any Additional Judge of the Court of Small Causes or Civil Judge or Additional Civil Judge having jurisdiction in the City.] [Inserted by U.P. Act 35 of 1978 (w.e.f. 12-10-1978).](2)No such appeal shall be heard unless -(a)it is brought within fifteen days after the accrual of the cause of complaint;(b)in the case of an appeal against an annual value an objection has previously been made [and has been disposed of under Section 209] [Subs by U.P. Act 21 of 1964.];(c)in the case of an appeal against any tax in respect of which provision exists under this Act for an objection to be made to the Municipal Commissioner against the demand, such objection has previously been made and disposed of;(d)[ in the case of an appeal against any amendment or alteration made in the assessment list for property taxes under sub-section (1) of Section 213, an objection has been made in pursuance of a notice issued under the proviso to the said sub-section and such objection has been disposed of;] [Subs by U.P. Act 21 of 1964.](e)in the case of an appeal against a tax, or in the case of an appeal made against an annual value after a bill for any property tax assessed upon such value has been presented to the appellant, the amount claimed from the appellant has been deposited by him with the Municipal Commissioner.
