Amendment status not verified — confirm the current text below against the official source.
Substituted by section 3 of Chapter II of U.P.Act No.12 of 1994. [The Uttar Pradesh [Municipal Corporation]1 Act, 1959] [Section 474- 476] (d) in the case of an appeal against a tax not covered by clause (b) above on the day when payment thereof is demanded or when a bill therefor is served. Arbitration 474- Where any appeal against the annual value, or tax fixed or charged under this Act is pending and all the parties interested agree that any matter in difference between them shall be referred to arbitration, they may, at any time before a decision is given in such appeal, apply in writing to the Judge for an order of reference on such matter and on such application being made the provisions of the Arbitration Act, 1940, relating to arbitration in suits shall, so far as they can be made applicable, apply to such application and the proceedings to follow thereon, as if the said Judge were a Court within the meaning of the Act and the application were an application made in a suit. Appointment of expert valuer 475- (1) If any party to an appeal against an annual value makes an application to the Judge either before the hearing of the appeal or at any time during the hearing of the appeal, but before evidence as to value bas been adduced, to direct a valuation of any premises in relation to which the appeal is made, the 488 Judge may, in his discretion, appoint a competent person to make the valuation and any person so appointed shall have power to enter on, survey and value the premises in respect of which the direction is given: Provided that, except when the application is made by the Mukhya Nagar Adhikari no such direction shall be made by the Judge unless the applicant gives such security as the Judge thinks proper for the payment of the costs of valuation under this sub-section. (2) The costs incurred for valuation under sub-section (1) shall be costs in the appeal, but shall be payable in the first instance by the applicant. (3) The Judge may, and on the application of any party to the appeal shall, call as a witness the person under sub-section (l) for making the valuation and, when he is so called any party to the appeal shall be entitled to cross-examine him. Appeal to the District Judge 476- An appeal shall lie to the District Judge- - (a) from any decision of the Judge in an appeal under section 472 by which an annual value in excess of twelve thousand rupees is fixed, and (b) from any other decision of the Judge in an appeal under the said section, upon a question of law or usage having the force of law or the construction of a document : Provided that no such appeal shall be heard by the District Judge unless It is filed within One month from the date of the decision of the Judge.