UPHJS2014
Pre. Exam

54. Before which authority Appeal will lie under section 160 of U.P. Municipalties Act, 1916 in a case tax assessed upon the annual value of building or land or both.
(A) State Government
(B) Prescribed Authority
(C) District Magistrate
(D) None of the above

Answer and Notes Answer is C

UPHJS2018-II
Pre. Exam

40. If during hearing of an appeal relating to tax, under the Uttar Pradesh Municipalities Act, 1916, a question as to principle of assessment arises on which the officer hearing the appeal entertains reasonable doubt, which of the following course is open to him ?

(a) Forward the matter to the State Government for decision
(b) Refer the matter to the lligh Court for decision
(c) Seek assistance from the Board of Revenue on the question on which he
entertains doubt and thereafter decide the same
(d) None of the above

Answer and Notes Answer is B


Explanation: Section 162 of UP Municipality Act provides for Reference to High Court. It states that if, during the hearing of an appeal under Section 160, a question as to the liability to, or the principle of assessment of, a tax arises on which the officer hearing the appeal entertains reasonable doubt, he may, either of his own motion of on the application of a person interested, draw up a statement of the facts of the case and the point on which doubt is entertained, and refer the statement with his own opinion on the point for the decision of the High Court.