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Section 135: Appeal relating to tax

Uttar Pradesh Kshettra Panchayat and Zila Panchayat ActState Act of Uttar Pradesh · Act 33 of 1961

135. (1) An appeal against an assessment, or any alteration of any assessment, of a tax on Circumstances and Property may be made to, and be decided by, the prescribed authority in such manner as may be prescribed by rules.

(2) In the case of any tax imposed by the [Zila Panchayat] under the powers conferred by clause (b) of sub-section (1) of section 119 the State Government shall provide by rules the authority to which an appeal may be made against assessment or any alteration of an assessment of the tax and the manner in which such appeal is to be made and decided.

Where this provision sits

ActUttar Pradesh Kshettra Panchayat and Zila Panchayat Act
Section135
Marginal noteAppeal relating to tax
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, U. P. Act No. 09 of 1994. Subs. by sec. 61 of U. P. Act No. 09 of 1994.

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