2017 (1) TMI 1788

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..... xempt from property tax or not - HELD THAT:- The provisions of Section 93 of the Cantonments Act, 2006, would clearly show that against any levy as well, an appeal will lie. Therefore, as rightly submitted by the learned Counsel for the Respondent, it is open to the Appellate Authority to go into the question as to whether the Appellant No. 1/institution was liable to be exempted as well. Therefor .....

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..... fter referred to as 'the said Act'). Thus, aggrieved, the Appellants are before this Court. 5. Section 93 of the said Act provides for appeals. Section 93(1) reads as follows: 93. Appeals against assessment.- (1) An appeal against the assessment or levy of, or against the refusal to refund, any tax under this Act shall lie to the District Court. 6. The provisions would clearly show th .....

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