Section 282 in Greater Hyderabad Municipal Corporation Act, 1955
282. Appeals when and to whom to lie.
(1)Subject to the provisions hereinafter contained, appeals against any rateable value or tax fixed or charged under this Act shall be heard and determined by the Judge.(2)But no such appeal shall be heard by the said Judge, unless -(a)it is brought within fifteen days after the accrual of the cause of complaint;(b)a complaint has previously been made to the Commissioner under section 221 and such complaint has been disposed of;(c)a complaint has been made, by the person aggrieved within fifteen days after the first received notice of any amendment made in the assessment book under section 225 and his complaint has been disposed of;(d)in the case of an appeal against a tax, the amount claimed from the appellant has been deposited by him with the Commissioner.
