Section 95 in The Manipur Municipalities Act, 1994.
95. Application for review.
Amy person who is dissatisfied with the amount assessed upon him or with the valuation or assessment of any holding or who disputes his occupation of any holding or his liability to be assessed, may apply to the municipality to review the amount of assessment of valuation or to exempt him from the assessment of tax: Provided that no application shall be entertained unless the applicant has paid all arrears of dues to the municipality accorded up to the date of much application other than the sum which has been enhanced by the valuation or assessment against who the review application has been filed.
When an assessor has been appointed under section 89 notice of every sub application shall be given by the municipality to the assessor.