Chapter VII TRIBUNAL, APPEALS AND REVISION

Constitution of Tribunal

1. (1) . The Government may constitute a Tribunal for the purposes of this Act.
2. (2) . The tribunal shall consist of one person who shall be a judicial officer not below the rank of Subordinate Judge.
3. (3) . The tribunal shall have the same powers as are vested in a civil court under the Code or Civil Procedure, 1908 (Central Act V of 1908).
4. (4) . The tribunal may, with the previous sanction of the Government, appoint such officers and servants as it considers necessary for carrying on its business and the remuneration and other conditions of service of such officers and servants shall be determined by the Government.
5. (5) .

Appeals Appeals

1. (1) . Any person aggrieved by any decision or determination
   • (i) . fixing the rate of water tax or sewerage tax or demanding the payment of such tax under the provisions of this Act; or
   • (ii) . fixing the annual value of premises under Section 35, or
   • (iii) . refusing a licence under Section 51, may within thirty days from the date of communication of such decision, determination levy or notice prefer an appeal to the Tribunal.
2. (2) . In disposing of an appeal, the Tribunal may, after giving the appellant an opportunity of making his representations, confirm or reduce or enhance the rates of tax or confirm or reduce or enhance the annual value, or confirm the refusal or direct the grant of a licence, or pass such other orders, including consequential orders, as it may deem fit.

When appeals can be heard and finality of rates, etc

1. (1) . No appeal against the levy or demand of water tax or sewerage tax shall be heard by the Tribunal unless the water tax or sewerage tax as fixed or demanded and due by the applicant has been paid to the Board.
2. (2) . Unless and until altered on appeal, the water tax and sewerage tax shall be as determined by the Board and the annual valuation shall be as assessed under Section 35.
3. (3) . The annual value fixed under Section 35 against which no appeal has been made under this Act, and the amount of every sum claimed from any person under this Act on account of any tax against which no appeal has been preferred under this Act, and the decision of the tribuinal upon any appeal under this act shall be final and shall not be called in question in any court of law.

Revision - The Board may call for the records of any proceedings of, or other action taken by, the authorised authority, for the purpose of satisfying itself as to the legality or propriety of any order or proceeding or other action and may pass such orders as it may deem fit.