Section 135. Appeal relating to tax

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 an assessment of the tax and the manner in which such appeal is to be made and decided.