Section 14 in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
14. Appeal.
(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.(2)In respect of the person of employer in corporation, may appeal in writing to the Taxation Appeals Tribunal of the Corporation concerned.(3)The orders passed by the Taxation Appeals Committee or the Tribunal, as the case may be, in accordance with the provisions of the Act shall be final.
