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← Property Tax Act 1960

Property Tax Act 1960 s 54

s 54 Disputed expenses to be determined by Magistrate’s Court

54.—(1) The amount of expenses payable under section 53 is, in case of dispute, to be summarily ascertained and determined by a Magistrate’s Court. (2) If the amount of such expenses is not paid by the party liable to pay them within 7 days after demand, the default may be reported to a Magistrate’s Court and the amount recovered in the same way as if it were a fine imposed by a Magistrate’s Court. (3) An appeal lies to the General Division of the High Court from any decision of a Magistrate’s Court under this section, and the provisions of the Criminal Procedure Code 2010 apply, with the necessary modifications, to all such appeals.[40/2019]

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