Section 36V in New Town, Kolkata Development Authority Act, 2007
36V. Appeal before Appellate Authority.
(1)There shall be an Appellate Authority for hearing and disposal of an appeal against an order passed under section 36U.(2)The Appellate Authority shall consist of a Chairman and such number of other members not exceeding two as the State Government may determine.(3)The Chairman and the other members shall be appointed by the State Government on such terms and conditions as it may determine and shall be paid from the Development Fund.(4)The Chairman and the other members shall have such qualifications and experience as the State Government may determine by notification.(5)Any owner or person liable to the payment of property tax may, if dissatisfied with the determination of objection under section 36U, appeal to the Chairman of the Appellate Authority:Provided that such appeal shall be presented to the Appellate Authority within forty-five days from the date of service of a copy of the order under section 36U and shall be accompanied by a copy of the said order.(6)No appeal under this section shall be entertained unless the property tax, including penalty, together with interest on such property tax, if any, in respect of any land or building for the period ending on the date of presentation of the appeal on the valuation determined under section 36H or section 36U has been deposited in the office of the Development Authority and the appeal shall abate unless such property tax, together with interest on such property tax, if any, is continued to be deposited regularly till the appeal is finally disposed of:Provided that if the provision of this section is not complied with due to misrepresentation or otherwise, any proceedings in the Appellate Authority shall stand ipso facto void.(7)The provision of Part II and Part III of the Limitation Act, 1963, relating to 36 of 1963. appeal shall apply to every appeal preferred under this section.(8)The procedure for hearing and disposal of appeals as well as realization of fees in connection with appeals shall be such as may be specified.(9)The decision of the Appellate Authority with regard to valuation or assessment shall be final.(10)The valuation fixed after disposal of the appeal under this section shall take effect from the quarter in which such valuation would have taken effect and shall continue to remain in force during the period such valuation would have remained in force, had no appeal been filed.(11)The Development Authority may, within ninety days from the date of passing the order by the Appellate Authority by giving reason in writing, prefer an application before the Appellate Authority under this section, for review of the order passed by the said Appellate Authority.
