(1) Any person aggrieved by any tax fixed or assessed under this Act may file a revision petition before the Commissioner, within 60 days of notice. The Commissioner shall dispose of the revision petition within 30 days from the date of receipt of the revision petition:
Revision petitions and appeals when and to whom to lie.
86 [Act No. 11 of 2019] Power of Government to make rules under property taxation.
Power to correct the Assessment records.
Provided that the Commissioner may condone the delay in filing the revision petition subject to the satisfaction of sufficient cause.
(2) An appeal shall lie to the Regional Director against any orders passed by the Commissioner under sub-section
(1) within 30 days from the date of receipt of the order passed by the Commissioner:
Provided that the Regional Director may condone the delay in filing the appeal petition subject to the satisfaction of sufficient cause.
102. The Government shall make rules providing for,-
(a) the exemption of special classes of buildings from the tax;
(b) the manner of ascertaining the annual rental value or capital value of houses and the categories into which they fall for the purposes of taxation;
(c) the persons who shall be liable to pay the tax and giving notice of transfer of property; and
(d) the grant of vacancy and other remissions.