Amendment status not verified — confirm the current text below against the official source.
(1) There shall be a Municipal Assessment Tribunal for hearing and disposal of an appeal againsi an order passed under seciion 188. (2) The Tribunal shall consist nf a Chairman and such number, ol' Appc;-1 , . . bcloit ihur olher members nol exceeding five as lhc Stale Government may determine: Municipal •._ j i i i 11 ' . Asse.sMiuini 113roviciea mat me Climrniiin may ccnMiluie one or more separate Tnbuml, benches cacli bench comprising iwo or more members, one of whom shall be a member of ihe Wesl Bengal Higher Judicial Service {hereinafter referred lo as ihe Judicial Member), and may transfer io any such bench any appeal lor disposal or may withdraw from any such bcnch any appeal before il is finally disposed oT: 'Provided further thai no such bench shall be constituted wiih any member of lhe West Bengal Higher Judicial Service olher lhan one who is or has been a member of thai Servicc for a period of nol less lhan three years. :{2A) Where a separate bench is constituted under the firsl proviso io sub- section (2), Ike Judicial Member shall exercise and perform all lhc powers and 1'unclinns ol' the Chairman under this Act or ihe rules made thereunder, " (3) The Chairman and lhc oiVicr members shall he appointed by lhe Stale Government on such terms and conditions as iL may determine and shall be paid from lhc Municipal Fund. (4) The Chairman shall be a person who is or has been a memher of the Wesl Bengal Higher Judicial Servicc for a period of nol less lhan ihrce years and lhe other members shall have such qualifications and experience as the Stale Government may prescribe. (5) Any owner or person liable lo payment of '[property lax] may. if dissatisfied wiih lhe determination of objection under scclion I US appeal to the Tribunal: Provided that such appeal shall be presented lo lhe Tribunal within forty-live days from ihe dale of service of '[a copy of the order] under scclion 188 and shall he accompanied by a copy of lhe said order. (6J No appeal under ihis seciion shall he enlcrlained unless the '[property lax] in respect of any land or building for the period ending on The Kolkata Municipal Corporalion Acl. 1980. <673 LIX of 1980.] [West Ben. Acl f Pan IV.—Taxation. —Chapter XII.—Powers of Taxation and property taxes.—E. Objections.—Section 190. F. Municipal Assessment Book.—Seclion 191.) llic dale of presentation of the appeal on the valuation determined under section 188 lias heen deposited '[in ihe office of Llic Corporation] and the appeal shall abate unless such -[property tax] is continued to he deposited till the appeal is finally disposed of. (7) The provisions ol'Part II and Part 111 of the Limitation Act. 1963 l6orilJ6.l relating to appeals shall apply to every appeal preferred under iliis section. (8) 'I'hc procedure for hearing and disposal of appeals 'las well as realisation of lees in connection with appeals] shall be such as may be prescribed. (9) The decision of tlicTribunal with regard to valuation or assessment shall he final arid no suit or proceeding shall lie in any Civil Court in respect of any mailer which has been or may be referred to nr has been decided by the Tribunal. (10) The valuation fixed after disposal oTtlie appeal under ihis seclion shall take effect from the quarter in which such valuation would have taken effect and shall continue lo remain in forcc during the period such valuation would have remained in force, had no appeal been filed. '(II) Tile Tribunal shall Itave an establishment consisting of such officers and oilier employees appointed on such terms and conditions as may be prescribed. The expenses oi ilie establishment shall he paid OUL of the Municipal Fund. valuation