State Act

The Maharashtra Municipal Corporations Act

413. Unappealed values and taxes and decisions on appeal to be final.— (1) Every rateable value 4[or the capital value, as the case may be,] fixed under this Act against which no complaint is made as hereinbefore provided, and the amount of every sum claimed from any person under this Act on account of any tax, if no appeal therefrom is made as hereinbefore provided, and the decision of the Judge aforesaid upon any appeal against any such value or tax if no appeal is made therefrom under section 411 and if such appeal is made the decision of the District Court in such appeal shall be final. 5[(2) Where the decision of the said Judge is not final it shall be lawful for the Commissioner to assess the property tax on the basis of the rateable value or the capital value, as the case may be, determined under rule 7 or 7A of the TAXATION RULES in Chapter VIII of Schedule ‘D’, from year to year, subject, however, to the provisions of section 406.]