Demand for the payment of tax and recovery of taxes

[Omitted] Provided further that the burden of proving that he acted reasonably and diligently shall be on the officer or the person concerned who denied the service urged. Explanation: For the purpose of this section: – (a) “aggrieved citizen” means a citizen who has been affected by commission or omission of the Corporation while rendering service enjoined under this Act or any other law and includes a person seeking benefit of any scheme offered by the Government through the Corporation ; (b) “grievances” means and includes any complaint lodged by a aggrieved citizen regarding the commission or omission of action required to be taken by the Corporation in respect of: – (i) maintenance of health; (ii) maintenance of Road; (iii) maintenance of street lights; (iv) identification of beneficiaries of any scheme or project; (v) allocation of benefit of any scheme or project; (vi) maintenance of sanitation; (vii) grant or issue of any documents or certificate; (viii) any other matter as may be prescribed.