Section 138G in Chennai City Municipal Corporation Act, 1919
138G. Appeal.
(1)Any person or employer aggrieved by any order or decision of the commissioner in relation to the payment of tax (including penalty, fee and interest) may, within such time as may be prescribed, appeal to the Taxation Appeals Tribunal.(2)The decision of the Taxation Appeals Tribunal shall be final and shall not be questioned in any court of law:Provided that no such decision shall be made except after giving the person affected a reasonable opportunity of being heard.
