State Act

The Mumbai Municipal Corporation Act.

218. Cause of complaint when to be deemed to have accrued.— For the purposes of the last preceding section, cause of complaint shall be deemed to have accrued as follows, namely:— (a) in the case of an appeal against a rateable value 1[or the capital value, as the case may be,] on the date when the complaint made to the Commissioner under section 163 against such value is disposited of; (b) in the case of an appeal against any amendment made in assessment-book under section 167, during the official year, on the day when the complaint made to the Commissioner by the person aggrieved against such amendment is disposed of; (c) in the case of an appeal against a tax, on the day when payment thereof is demanded or when a bill thereof is 2[served].