Judgment 1. The petitioner is being aggrieved by the property tax assessment done by the first respondent Municipality in respect of the petitioner's building. 2. Aggrieved by the assessment, the petitioner preferred an appeal to the second respondent, which is a Taxation Appellate Committee. The appeal petition was returned stating that there is no such committee in existence. In order to ascertain the said statement, the learned counsel appearing for the petitioner was directed to serve notice to the second respondent. 3. The learned counsel appearing for the first respondent Municipality, on instructions, submitted that the Appellate Committee is functioning and if the petitioner files an appeal in the proper format, the same will be entertained and disposed of on merits. 4. In the light of the above, the petitioner is directed to file an appeal petition before the second respondent within a period of fifteen days from the date of receipt of a copy of this order and the appeal petition should be in the proper format and correct details. On such receipt of appeal petition, the Taxation Appellate Committee shall consider the appeal in accordance with law. 5. With the above direction, the writ petition is disposed of. No costs. Consequently, connected M.P. (MD).No.2 of 2014 is closed.