Section 37A. Appeal against levy of tax, rate or fee

span@5 [ 37-A. (1) An appeal against the levy of a tax, rate or fees by the 6[ 6 Gram Panchayat ] shall lie to the prescribed authority. span@(2) Where it is brought to the notice of the prescribed authority that a tax, rate or fee has not been imposed on any person on whom it should have been imposed it may direct the 6[ 6 Gram Panchayat ] to impose it on that person or persons and the 6[ 6 Gram Panchayat ] shall thereupon act accordingly./bbr