(1)Appeals against any claim included in a notice of demand served under sub-section (3) of section 142 or under sub-section (1) of section 148 may be made to [the judicial magistrate having jurisdiction over the area concerned.] [Substituted by Act 34 of 1966 w.e.f. 16-1.1967.]But no such appeal shall be heard and determined unless,-(a)the appeal is brought within one month next after service of the notice complained of; and(b)an application in writing, stating the grounds on which the claim is disputed, has been made as follows, that is to say:-(i)[ in the case of property tax, to the Chief Officer or the Municipal Commissioner, as the case may be, or the authorised officer within fifteen days next after the service of notice under sub-section (3) of section 142.] [Substituted by Act 28 of 2001 w.e.f. 19-11.2001.](ii)in the case of any other claim for which a notice of demand served has been presented under sub-section (3) of section 142, to the municipal council within fifteen days next after the service of such notice; and(c)the amount [admitted by] [Substituted by Act 83 of 1976 w.e.f. 8-12.1976.] the appellant has been deposited by him in the municipal office.(2)The decision of the magistrate upon any appeal, shall at the instance of either party, be subject to revision by the court to which appeals from his decisions ordinarily lie.(3)Subject to the provisions of sub-section (2) the decision of a Magistrate on any appeal or revision under this section shall be final and shall be implemented by the municipal council.(4)Save as provided in this Act, no entry in the [property tax register] [Substituted by Act 31 of 2003 w.e.f. 19-11.2001.] made under the provisions of this Act and no sum claimed by any person under this Chapter shall be called in question before any court or other authority.
