[132. Appeal. ––(1) An appeal against––
(i) the levy of any tax or fee ; or
(ii) the refusal to refund any tax or fee ; or
(iii) the calculation of taxable annual value of any property ; or
(iv) the assessment or re-assessment of any tax payable ; or
(v) any penalty imposed,
under this Act shall lie to the Jammu and Kashmir Property Tax Board.
(2) If on the hearing of an appeal under this section, any question as to the liability to or the principle of assessment of a tax arises on which the Board entertains reasonable doubt, the Board may, either of its own motion or on an application of any person interested, draw up a statement of the facts of the case and the point on which doubt is entertained and refer the statement with its own opinion on the point for the decision of the High Court.
(3) If the High Court is not satisfied that the statements contained in the case are sufficient to enable to it determine the questions raised thereby, the Court may refer the case back to the Board , to make such additions thereto or the alterations therein as the Court may direct in that behalf.
(4) The High Court, upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which decision is founded.
(5) The High Court shall send to the Board a copy of such judgment under the seal of the Court and signature of the Registrar; and the Board shall, on receiving such copy, dispose of the case conformably to such judgment.
(6) In every appeal, the costs shall be in the discretion of the Board.
(7) The costs awarded under this section in favour of a Municipal Corporation shall be recoverable by the Corporation as if they were arrears of a tax, due from the appellant.
(8) If the Municipal Corporation fails to pay the costs awarded to an appellant within ten days after the date of the order for payment thereof, the Board may order the person having the custody of the balance of the municipal fund to pay the amount.]