(1) An appeal against an assessment, or any alteration of any assessment, of a tax on Circumstances and Prope… — U. P. ACT No . XXXIII of 1961 ]

(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.

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 1 [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

Section 135