Section 138(2) in The Gujarat Municipalities Act, 1963
(2)No such appeal shall be entertained unless-(a)the appeal is brought within fifteen days next after the presentation of the bill complained of; and(b)in the case of a tax on buildings or land or both an application in writing stating the grounds on which the claim of the municipality is disputed, has been made to the executive committee within the time fixed in the notice given under section 108 or 109 of the assessment or alternation thereof, according to which the bill is prepared, and(c)the amount claimed from the applicant has been deposited by him in the municipal office.
