Section 169(1) in The Delhi Municipal Corporation Act, 1957
(1)An appeal against the levy or assessment of any tax under this Act shall lie to the Municipal Taxation Tribunal constituted under this section:Provided that the full amount of the property tax shall be paid before filing any appeal:Provided further that the Municipal Taxation Tribunal may, with the approval of the District Judge of Delhi, also take up any case for which any appeal may be pending before the court of such District Judge:Provided also that any appeal pending before the court of such District Judge shall be transferred to the Municipal Taxation Tribunal for disposal, if requested by the applicant for the settlement thereof on the basis of annual value..
