Procedure in appeal.

The Puducherry Municipalities Act, 1973

Infrastructure1973318 of 312 sections available1 chapters

Read full ActSections

Statutory text

(1) Every appeal filed under section 189 shall be entered in a register maintained for the purpose by the Taxation Appeals Committee.
(2) No appeal shall be entertained unless ---
- (a) the appeal is brought within fifteen days next after the presentation of the bill or notice complained of or from the commencement of the half-year in respect of property tax, whichever is later;
- (b) two-thirds of the amount claimed from the appellant has been deposited in the Municipal office; and
- (c) in the case of a tax on buildings or lands or both, an application in writing stating the grounds on which the claim of the Council is disputed, has been made to the Council within the time fixed in the notice given under section 129 or section 132.
(3) Before hearing an appeal, the Taxation Appeals Committee shall give a written notice to the appellant and the Commissioner specifying the place, date and time of hearing of the appeal.
(4) The appellant may appear either in person or through an authorised agent before the Taxation Appeals Committee.
(5) The Taxation Appeals Committee shall, as far as possible, hear and dispose of the appeal within three months from the date of filing of the appeal.
(6) The gist of the order passed in the appeal shall be recorded in the register and shall be duly attested by the Chairman and the members of the Taxation Appeals Committee.
(7) A certified copy of the order shall be supplied free of cost to the appellant and the Commissioner by the Taxation Appeals Committee, within ten days from the date of passing of the order.

Study data processing for this section.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.