Section 160(1) in The U.P. Municipalities Act, 1916
(1)In the case of a tax assessed upon the annual value of buildings or lands or both an appeal against an order passed under sub-section (3) of Section 143 or under sub-section (3) of Section 147, and, in the case of any other tax, an appeal against an assessment, or any alteration of an assessment, may be made the District Magistrate or to such other officer as may be empowered by the [State Government] [Substituted by ALO 1950.] in this behalf.
