Appeal.

(1) Any owner or occupier of any land or building aggrieved by an order of the Chief Municipal Officer under section 108 or by the determination of annual value under section 124 may prefer an appeal before the Municipal Assessment tribunal in such Form as may be prescribed: Provided that such appeal shall be preferred to the Municipal Assessment Tribunal within forty-five days from the date of supply of the order under section 108 or section 124, as the case may be, and shall be accompanied by a copy of the said order. (2) No appeal under this section shall be entertained unless the property tax in respect of any land or building due on the date of presentation of the appeal has been deposited, and the appeal shall. abate, unless such property tax is continued to be deposited till the appeal is finally disposed of. (3) The annual value of any land or building determined after the disposal of the appeal shall take effect from the quarter from which such annual value would have taken effect and shall continue to remain in force during the period such annual value would have remained in force, had no appeal been preferred. (4) The provisions of Part II and Part III of the limitation Act, 1963, relating to appeals shall apply to every appeal preferred under this section. (36 of 1963). (5) The procedure for hearing and disposal of appeals by the Municipal Assessment Tribunal shall be such as may be prescribed. (6) The decision of the Municipal Assessment Tribunal shall be final and no suit or other proceeding shall lie in any Civil Court in respect of any matter which has been, or may be, referred to, or has been decided by, the said Tribunal.