https://www.taxtmi.com/caselaws?id=301451 Section 93 of the Cantonments Act, 2006 permits an appeal not only against assessment but also against the levy of tax itself. On that construction, the appellate authority may examine both the legality of the property tax levy and the appellant's claim to exemption from property tax. The availability of the statutory appeal therefore does not bar consideration of substantive objections on merits, and all available contentions may be urged before the appellate forum. en-us Mon, 09 Jan 2017 00:00:00 +0530 Mon, 04 Apr 2022 20:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301451 Section 93 of the Cantonments Act, 2006 permits an appeal not only against assessment but also against the levy of tax itself. On that construction, the appellate authority may examine both the legality of the property tax levy and the appellant's claim to exemption from property tax. The availability of the statutory appeal therefore does not bar consideration of substantive objections on merits, and all available contentions may be urged before the appellate forum. Case-Laws Indian Laws Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301451