Section 172(2) in Uttarakhand Panchayati Raj Act, 2016
(2)In the case of any tax imposed by the Zila Panchayat under the powers conferred by sub-section (1) of section 169 the State Government shall provide by rules authority to whom an appeal may be made against assessment or any alteration of an assessment of the tax and the manner in which such appeal is to be made and decided.
