Section 165 in The Calcutta Municipal Corporation Act, 1980
165. Rights of appeal to a Civil Court or to the State Government. -
Any person from whom any sum has been certified by the auditors under section 164 to be due may, within one month after he has received or has been served with the certificate, either-(a)apply to a Civil Court of competent jurisdiction to set aside or modify such disallowance, surcharge or charge and upon such application the Court may, after taking such evidence as it considers necessary, confirm, set aside or modify the disallowance, surcharge or charge, and the certificate with such order as to costs as it may think proper, or(b)appeal to the State Government and the State Government shall pass such orders as it thinks fit. The decisions of the State Government on such appeal shall be final.
