Appeal against assessments

Appeal against assessments.—(1) An appeal shall lie to the Panchayat against any assessment made or against any order passed by the executive authority under any provision of this Act or any rule or bye-law made thereunder, in respect of any tax, fee or other sum due to the Panchayat.

1. (2) Every such appeal shall be preferred by the person concerned within thirty days from the date of receipt of the bill or notice of assessment or the order, as the case may be, and shall be in such form and accompanied by such fee as may be prescribed.
2. (3) The order passed by the Panchayat upon such appeal shall be final: Provided that the appellate authority may, of its own motion or on application, call for and examine the record of any appeal filed under this section to satisfy itself as to the correctness of the order passed and may pass such order as it thinks fit: Provided further that no order shall be passed by the appellate authority under the preceding proviso, which will adversely affect any person unless such person has been given a reasonable opportunity of being heard.
3. (4) The preferring of an appeal under this section shall not, except where the appellate authority otherwise directs, stay the collection of the tax, fee or other sum due to the Panchayat.