Section 139 in The Gujarat Municipalities Act, 1963
139. Entries in the assessment list and taxes and decisions to be final.
(1)Every entry in the assessment list made under the provisions of this Act against which no objection is made as hereinafter provided, and the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinafter provided, and, subject to the provisions of sub-section (3) of section 138 the decision of the Magistrate or Bench of Magistrates upon any appeal shall be final.(2)Effect shall be given by the Chief Officer to every decision of the said Magistrate or Bench of Magistrates on any appeal or any decision in revision on such appeal against any such entry or tax.
