(1) An appeal against the assessment or levy of any rate under this Act shall lie to such officer as is empowered by rule in this behalf.
(2) In every appeal the costs shall be at the discretion of the officer deciding the appeal.
(3) Cost awarded under this section against the appellant shall be recoverable as though they were an arrear of land revenue due from the appellant.
1- Subs. by the A. O. 1950 for (Provincial Government) which had been subs. by the A. O. 1937 (for Government).
182 [The United Provinces Minor Irrigation Works Act, 1920] [Section 21-27] Limitation of appeal
21. No appeal shall lie in respect of any rate unless it is preferred within thirty days from the time when the demand or the rate is first made.
Exclusion of jurisdiction of ordinary courts
22. No objection shall be taken to any assessment, nor shall the liability of any person to be assessed or rated be questioned in any other manner, or by any other authority, than is provided in or under this Act :
Provided that nothing in this section shall prevent any person from obtaining declaration in the civil court that he is not liable to such assessment on the ground that he is not the owner of the land in respect of which the assessment has been made, and the assessing officer shall be bound by such declaration.
Rate by whom payable when charged on land held by several occupiers
23. Where a rate is charged on land held by several joint owners it shall be payable by the manager or other person who receives the, rents or profits of such land, who may recover from such joint owners any sums so paid on their behalf.
Enhancement and abatement of rent