State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

473- For the purposes of section 472, cause of complaint shall be deemed to have accrued as follows, namely- (a) in the case of an appeal against an annual value, on the day when the objection made [against such value under section 209]3 is disposed of; (b) in the case of an appeal against any tax referred to in clause (c) of sub-section (2) of [section 472]4 on the day when the objection against the tax is disposed of by the authority concerned; [(c) in the case of an appeal against any amendment or alteration made in the assessment list for property taxes under sub-section (1) of section 213, on the day when the objection made in pursuance of a notice issued under the proviso to the said sub- section is disposed of;]5 (d) in the case of an appeal against a tax not covered by clause (b) above on the day when payment thereof is demanded or when a bill therefor is served.