Section 95
Application for review.
The Manipur Municipalities Act, 1994
About this Act
An Act to provide for constitution and organisation of municipalities in the Urban areas of Manipur and for matters connected therewith and incidental thereto.
(1) Any person who is dissatisfied with the amount assessed upon him
or with the valuation or assessment of any holding or who disputes his occupation of any holding or his
liability to be assessed, may apply to the municipality to review the amount of assessment of valuation or
to exempt him from the assessment of tax:
Provided that no application shall be entertained unless the applicant has paid all arrears of dues to the municipality accorded up to the date of such application other than the sum which has been enhanced by the valuation or assessment against which the review application has been filed.
(2) When an assessor has been appointed under section 89 notice of every such application shall be given by the municipality to the assessor.
Provided that no application shall be entertained unless the applicant has paid all arrears of dues to the municipality accorded up to the date of such application other than the sum which has been enhanced by the valuation or assessment against which the review application has been filed.
(2) When an assessor has been appointed under section 89 notice of every such application shall be given by the municipality to the assessor.