Section 185B(4) in The Maharashtra Municipal Corporations Act, 1949
(4)If there is any dispute about the amount of expenses for which demand is made under sub-section (3), an appeal may be preferred by the owner to the Judge, before whom an appeal under section 406 may be filed, but no such appeal shall be entertained by such Judge unless,-(i)it is preferred within twenty-one days from the date of receipt of notice of such demand;(ii)the amount for which demand is made is deposited with the Corporation and a true copy of the receipt showing that the amount has been so deposited accompanies the appeal.