1[(1) An appeal against the levy of a tax, rate or fees by the 2[Gram Panchayat] shall lie to the prescribed authority.
(2) Where it is brought to the notice of the prescribed authority that a tax, rate or fee has not been imposed on any person on whom it should have been imposed it may direct the 2[Gram Panchayat] to impose it on that person or persons and the 2[Gram Panchayat] shall thereupon act accordingly.
Footnotes in the official text
- 1.Add. by section 29 of U.P. Act No. 2 of 1955.
- 2.Subs. by section 44 of U.P. Act No. 9 of 1994.