Amount of tax, etc., to be final

(1) The amount of every sum claimed from any person under this Act on account of any tax, rate, rent, fee or otherwise shall, subject to decision in appeal, review or revision, if any, in accordance with the provisions of the rules made thereunder, be final. (2) Effect shall be given by Grama Panchayat to every decision in appeal, review or revisions against any such claim.