Appeals against assessment

(1) Any person aggrieved by an order of assessment made under section 71 may, within such time and in such manner, as may be prescribed, appeal to the Board.

(2) On an appeal made to the Board under sub-section (1), the Chief Town Planner shall, after giving a reasonable opportunity of being heard to the appellant and the Authority concerned, make a report to the Board.

(3) The Board may, after taking into consideration the aforesaid report, and if it deems necessary, after giving a reasonable opportunity of being heard to the appellant and the Authority concerned, pass such order as it deems fit.