Appeals against assessment.

(1) Any person aggrieved by an order of assessment made under section 102 may, within such time and in such manner as may be prescribed, appeal to the Prescribed Authority. (2) On an appeal made to the Prescribed Authority under sub-section (1), the Chief Town Planner shall, after giving a reasonable opportunity of being heard to the appellant and the Planning and Development Authority concerned, make a report to the Prescribed Authority. (3) The Prescribed Authority, may, after taking into consideration the aforesaid report, and if it deems necessary, after giving a reasonable opportunity of being heard to the appellant and the Planning and Development Authority concerned, pass such order as it deems fit.