Amendment status not verified — confirm the current text below against the official source.
(1) An appeal against an assessment, or any alteration of an assessment of a tax on circumstances and property may be made to the District Magistrate or to such other officer as may be empowered by the State Government in this behalf. (2) When the District Magistrate or such other officer as aforesaid is a member of the Board, the appeal shall lie to the Commissioner.