Section 132 in Jammu and Kashmir Municipal Corporation Act, 2000
132. Appeal against assessment etc.
(1)An appeal against the levy or assessment of any tax under this Act shall lie to the Special Tribunal and every such appeal shall subject to the provision of this Act be received, heard and disposed of by him.(2)In every appeal, the cost shall be in the discretion of the Special Tribunal.(3)Costs awarded under this section to the Corporation shall be recoverable by the Corporation as an arrear of tax due from the appellant.(4)If the Corporation fails to pay any costs awarded to any appellant within ten days after the date of the payment thereof, the Special Tribunal may order the Commissioner to pay the amount to the appellant.
