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CHAPTER – V MUNICIPAL TAXATION · Appealed against taxation

Section 163: Costs

The Uttar Pradesh Municipalities Act, 1916

How current this text is

Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act 16 of 2026.

(1) In every appeal the costs shall be in the discretion of the officer deciding the appeal.

(2) Costs awarded under this section to the Municipality shall be recoverable by the Municipality in the manner provided by Chapter VI.

(3) If the Municipality fails to pay costs awarded to an appellant within ten days after the date of the communication to the Municipality of the order or payment thereof, the officer awarding the costs may order the persons having the custody of the balance of the municipal fund to pay the amount.

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