Section 164(3) in The City of Nagpur Corporation Act, 1948
(3)[ In the case of any appeal against a claim on account of a tax, entertained by the Judicial Magistrate, but not heard by him, before the date of commencement of the Maharashtra Municipal Corporations (Amendment) Act, 1975, the Magistrate shall not hear and decide such appeal, unless the amount of the disputed tax claimed from the appellant, or the amount of the tax chargeable on the basis of the disputed annual valuation, up to the date of filing the appeal has been deposited by the appellant with the Commissioner, within thirty days from the date of publication of a general notice by the Commissioner in this behalf in the local newspapers. The Commissioner shall simultaneously serve on each such appellant a notice under sections 351 and 352 and other relevant provisions of this Act for intimating the amount to be deposited by the appellant with him.
