Section 217(2) in The Mumbai Municipal Corporation Act, 1888
(2)But no such appeal [shall be entertained] [These words were substituted for the words 'shall be heard' by Maharashtra 63 of 1975, Section 6(a)(i).] by the said Chief Judge, unless-(a)it is brought within [twenty-one days] [These words were substituted for the words 'fifteen days' by Maharashtra 11 of 2009, Section 46(2)(a), dated 13-4-2009 (w.e.f. 1-4-2010).] after the accrual of the cause of complaint;(b)in the case of an appeal against a rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 46(2)(b), dated 13-4-2009 (w.e.f. 1-4-2010).] a complaint has previously been made to the Commissioner under section 163, and such complaint has been disposed of;(c)in the case of an appeal against any amendment made in the assessment book under section 167 during the official year, a complaint has been made by the person aggrieved within [twenty-one days] [These words were substituted for the words fifteen days by Maharashtra 11 of 2009, Section 46(2)(c), dated 13-4-2009 (w.e.f. 1- 4-2010).] after he first received notice of such amendment, and his complaint has been disposed of;(d)in the case of an appeal against a tax, or in the case of an appeal made against a rateable value [or the capital value; as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 46(2)(d)(1), dated 13-4-2009 (w.e.f. 1-4-2010).] [the amount of the disputed tax claimed from the appellant, or the amount of the tax chargeable on the basis of the disputed rateable value, up to the date of filing of the appeal, has been deposited by the appellant with the Commissioner [and such appeal is accompanied by a receipt of full amount of tax to which appeal relates] [This portion was substituted for the portion beginning with the words 'after a bill' and ending with the words 'with the Commissioner' by Maharashtra 63 of 1975, Section 5(a) (ii).].]
