Section 138 in The Gujarat Municipalities Act, 1963
138. Appeals to Magistrates.
(1)Appeals against any claim included in a bill presented under sub-section (1) of section 132 may be made to any Judicial Magistrate or Bench of such Magistrates by whom under the direction of the Sessions Judge such class of cases is to be tried.(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.(3)The decision of the Magistrate or Bench of Magistrate in any appeal made under sub-section (1) shall, at the instance of either party, be subject to revision by the Court to which appeals against the decision of such Magistrate or Bench ordinarily lie.
