Section 117(5)(a) in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
(a)An appeal against the assessment of house tax or any other tax, fee, [Cess] [Inserted vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] or duty, shall lie to the Block Development and Panchayat Officer concerned.