Section 110 in Siliguri Municipal Corporation Act, 1990
110. Municipal Assessment Tribunal.
(1)Any person who is dissatisfied with a decision as entered in the final assessment list may prefer an application for review before the Municipal Assessment Tribunal with a period of one month from the date of publication of such final assessment list.(2)No such application for review shall be entertained unless the existing amount of rate together with one-half of the amount of increase as entered in the final assessment list for one quarter has been deposited and such application shall stand rejected unless such amount is continued to be deposited.(3)The Municipal Assessment Tribunal for the purpose of review may consist of such persons as may be appointed by the State Government in this behalf.(4)The order of the Tribunal shall be final and conclusive and shall not be questioned in any court.
