Section 14(1) in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
(1)If any person or employer is aggrieved by any order or decision of the Commissioner relating to the payment of tax including penalty within thirty days from the receipt of such orders or decisions of the Commissioner may appeal in writing to the Taxation Appeals Committee of the town Panchayat or municipality concerned.
