Liffiitation of appeal. — The Chhattisgarh Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993

} t . ' . Short title. Definitions. Liffiitation of appeal. Appeal. . Costs. Recovery of costs. Payment of costs to the Appellant. Repeal. THE MADHYA PRADESH PANCHAYAT (MANNER AND LIMITATION OF APPEALS AGAINST TAXATION) RULES, 1995 .:.-:'.:~-.. [Notification No. B-1-18-95-P-2-XXII, 28th March, 1995, published in M.P. Rajpatra, Extraordinary, dated 29th March, 1995, p. 316 (l)-(2)].-In exercise of the powers conferred by the sub-section (l) of Section 95 read . With Section 79:of th~=Mad.hyaPradesh~.Panchayat-Ra}Adhiniyam,---l993 (1 of 1994), the State Government hereby makes the following rules. the same having been previously published as required by the sub-section (3) of Section 95 of the said'Act. namely:-. Short title.-These rules may be called the Madhya Pradesh Panchayat (Manner and Limitation of Appeals against taxation) Rules, 1995. Definitions.-In these rules. unless the context otherwise reqUires,- -(a),"Act".means .the.Madhya.Pradesh .PanchayaLRaj.Adhiniyam,-1993 (No.1 of 1994); (b) "Section" means the Section of the Act .. Limitation of appeal.-(l) Any person aggrieved. by the_imposition of any cess, tax, toll, fee or rate under chapter IX of the Act may appeal to the prescribed authority- (a)in case of imposition ofTax under all or any of the items of Schedule I and Schedule II of the Act. within thirty days from the date of assessment of such tax; and ' . . , (b) in case of any other tax, within thirtyJlays from the date on which the demand of s"ucli tax-is made''-'" -"'--~-j " ----- The prescribed authority may admit an appeal after the expiry of thirty days referred to in sub-rule (1) if it is satisfied that there was sufficient cause for not presenting it within that period. ' Appeal.-(l) All appeal to the prescribed authority under Section 79 shall be