Amendment status not verified — confirm the current text below against the official source.
(1) There shall bc a Taxation Appeals Committee for hearing Committee. and disposing of an appeal preferred by any. persolz who is not satisfied with the assessment order made by the Comm~qioner under this -,s-. Act other than the orders relating to the duty on transfer of PI operty,- (i) for every town panchayat consisting of* the Chairperson of the Council who shall be the Chairman of the Taxation Appeals Committee and such number of members as may be notified by the Government from among the members of the town panchayat ; (ii) for every lunicipality, consisting of thc Chairperso11 of the % Council who shall also e the Chairman of the Taxation Appeals Com:llittce and four Councillo~s elected by the Council. (2) The business of the Taxation Appeals Committee shall be transacted in accordance with the rules rlade by the Government in this behalf. (3) An appeal against the decision of the Taxation Appeals Committee may be filed within thirty days from the date of the order to the Principal District Judge. (4) No appeal shall be entertained by the Principal District Judge, unless the appellant deposits with the town panchayat or municipality, as the case may be, the entire amount of tax as decided by the Taxation Appeals Committee, and the appellant shall continue to deposit the property tax with the town panchayat or municipality, as the case may be, as decided by the Tax~tion Appeals Committee till the disposal of tke appeal by the Principal District Jud go. (5) Where as a result of any order passed in an appeal any amount already. I deposited is in excess of the tax due, the difference, after deducting the tax due, shall be adjusted towards thc tax, and fine duc, In respect of any other period, by thc ~nunicipal~ty. 1 Tuxulio~l Alq)c';~ls I 01 . ( 1 ) .r11ere sliall be 011c or Illore Taxntlo!~ ~ppeals Tribunals (hereafter Tribu~irll i n illis scclion rcl'crrcd to as "tllc rribunal") for thc corporation for hearing and tlrsl~osing 01' an a1y:c;lI prckrr~xi by any person who is not satisfied with the trtiocNu111~11l ortlcr ~li:~tlc Ijy IIic Co~llmissio~~cr under this Act other than the orders rcluliag to lllc Iri111sli.r tluty. (2) Tllc Tribulial sliall of a Judicial Officer who is or has been u ('ivil .111clj~c. (Scliiot- I)ivision/C:hicf Judicial Magistrate). . 'I'l~r lurtns uud ccoddiool~s ol'lhe Tribullal shall be such as may be deter- nlil\c.il I)y (IIC <io\~cr~lnlt:~~t. 141 l'l~r s:~lrry ;lad OIIIFI. ~IIOWIIIICSS payable 10 tile Tribunalshall be bornr 1'10811 (111' l'1111iIb '' 8 l b i * (-,)I ~ ~ o t ~ ; ~ ~ i ~ ) ~ ~ , I (61 (i) Every appeal filed under this section shall be entered in & register maintained for this purpose by the Tribunal. (ii) The ~bunal'shall give to person fi~infine'an-~~~eal 'written notie the place, date and time of hearing the appeals, . I- , date of #filing of the appeals. (v) The gist of the order passed in an kppeakshall be recorded in the register which shall be duly attested by the Tribunal and a copy of the order shall be supplied within ten days from the date of passing of the order to the appellant. I . t * - . . n- I, L . I ' ,::' I (9) where as a result bf any order passed in appeal, arry am~u$t already deposited is In excess of the tax due, the difference after deducting the4 tax due shall be adjusted towards the tax and fine due, in respect of any other period, to the corporation. ,a LICENCE AND FEES.