Publication of Notice of Assessments & appeals

34.(1) When the assessment list mentioned in section 32 has been prepared or reviewed, the Chairman shall sign the same and shall cause it to be deposited in the office of the Corporation and shall also give notice of assessment to the owners and occupiers in respect of their respective holdings. (2) Any person who is dissatisfied with the amount of assessment in respect of his holding or disputes his liability to be assessed, may apply to the Corporation to review the amount of assessment or valuation or to exempt him from the assessment of rate and such application shall be disposed of by the Corporation at a meeting or by any committee constituted and authorised by the Corporation by a resolution. (3) No such application shall be received after the expiration of 60 days from the date of service of the notice under sub-section (1). (4) An appeal against any decision under subsection (2) may be filed within 30 days from the date of such decision before the District Officer within whose jurisdiction the Corporation is situated, and the decision on appeal shall be final and shall not be questioned in any court.