(1) Any person aggrieved by the assessment

, levy or imposition of any tax or fee Appeal under section 83 may appeal to the Secretary Panchayat within thirty days of the date of the against levy order imposing such tax or fee . of tax, etc.

1. (2) The second appeal from the order referred to in sub - section ( 1) shall lie to the Administrator.
2. (3) The first appeal and second appeal shall be filed in such form and shall be accompanied by such fee as may be prescribed.