276. Appeal and Revision

1. ²¹⁹[An appeal shall lie to the panchayat against the notice issued or order passed or action taken by the president or secretary in exercise of the powers conferred as per the provisions of this Act, rules, bye-laws or regulations made thereunder except sections 235 I, 235 J, 235 N, 235 W and 235 X:
   Provided that an appeal or matters connected with tax shall be filed before the standing committee for finance of the village panchayat.
2. If an application is submitted during the pendency of an appeal filed under subsection (1) the president may, by order, stay the operation of the notice, order or other action appealed against. Every case in which an order has been passed shall be reported by the president to the panchayat at its next ordinary meeting with the reasons for making such an order and the panchayat shall either confirm such order with or without modification or revoke it, failing which it shall stand cancelled.
3. An appeal filed under sub-section (1) shall be disposed of by the Panchayat or the standing committee in the manner as it may deem fit within sixty days of its receipt.
4. An appeal on the notice, order or action of the Secretary under section 235 I, 235 J, 235 N, 235 W and 235 X shall be filed before the Tribunal Constituted for Local Self Government Institutions under section 271 S, and it may on an application by an order, stay the operation of the said notice, order or action taken pending disposal of the appeal.
5. An appeal on any notice issued, order passed, or action taken by the panchayat or a revision on a decision taken by the panchayat or standing committee on any appeal shall lie to the Tribunal Constituted under Section 271 S, provided that such appeal or revision shall be confined only to the following subjects and relating to other subjects as may be prescribed for the purpose, namely: -
   
   1. Assessment, demand and Collection of taxes or fees or cess;
   2. Grant of permission and licences for trades, factories, markets and other establishments
6. An appeal or revision shall be filed within thirty days from the date of notice or order or action taken and such appeal or revision, as the case may be, shall be disposed of within sixty days from the date of receipt of such appeal or revision.
7. No appeal or revision shall be filed against the assessment of tax unless the tax demanded in the demand notice has been paid. (8) Notwithstanding anything contained in the section, all appeals and revisions filed before any authority and not disposed of, before the date on which the Tribunal came into force, shall be handed over by such Authority to the Tribunal.]

²¹⁹Substituted by Act 13 of 1999.