Appeal against assessment

(1) Any person dissatisfied with the assessment of a tax may appeal to the Deputy Director within thirty days from the date of the republication of the assessment list under Rule 246. (2) On the expiry of the period allowed for appeal, if no appeal is filed or after the disposal by the Deputy Director of Panchayats of appeal if it is filed under sub-rule (1), the Deputy Director of Panchayats may reject the assessment list as originally prepared or amended or may approve of it subject to such modifications as he may think fit, in which case it shall be revised accordingly by the Panchayat in every year not later than June 30. The list'so approved by the Deputy Director shall then be brought into operation. (3) If the list has been rejected, the Panchayat shall resubmit it after reconsideration to the Deputy Director for approval.