Rajasthan Municipalities Act, 2009State Rules of Rajasthan · 2009
An appeal against an assessment, or an alteration of an assessment and, in all cases in which no appeal has been made as aforesaid, an appeal against a notice of demand under Section 130 may be made, -
(a) to the Commissioner, in case of Municipal Corporation: and
(b) to the concerned Regional Deputy Director of Local Bodies, in case of Municipal Council and Municipal Board.]