State Act

The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.

170. Procedure in appeal.— No 11[appeal under the last preceding section] shall be entertained unless— 12[(a) the appeal,— (i) under sub-section (1) or under clause (b) of sub-section (2) of section 169 is brought within 13[thirty days] next after the presentation of the bill complained of; (ii) under clause (a) of sub-section (2) of section 169, to the Property Tax Appeal Committee is brought within 14[thirty days], next after the presentation of the bill complained of; and (iii) under the proviso to sub-section (2) of section 169, to the Judicial Magistrate against the decision of the Property Tax Appeal Committee is brought within 15[thirty days], next after the decision of that Committee: 1[* * *] (b) an application in writing stating the grounds on which the claim of the Council is disputed, has been made to the Council in the case of a tax on buildings or lands or both within the time fixed in the notice given under section 199 or 123 of the assessment or alteration thereof, according to which the bill is prepared; and 2[(c) (i) the appellant under sub-section (1) 3[or sub-section (2) as the case may be] of section 169 has paid in the municipal office the full amount included in the bill; and 4[(ii) where the appeal is not filed in accordance with the provisions of section 169 and and this section, it shall be liable to be summarily dismissed;] 5[* * * *]