Section 164 in The City of Nagpur Corporation Act, 1948
164. Appeal to Magistrates. - (1) Appeals against any notice of demand issued under sub-section (1) of section 155 may be made to any [Judicial] Magistrate by whom under the directions of the [Sessions Judge] such class of cases is to be tried.
(2)No such appeal [shall be entertained] unless -(a)the amount claimed from the appellant [up to date of filing the appeal] has been deposited by him in the Corporation Office, and a written objection has been made and determined in accordance with the provisions of this Act;(b)the appeal is brought within fifteen days next after the order terminating the written objection;(c)in the case of any tax or claim other than property tax an application in writing, stating the grounds on which the amount of the tax or claim is disputed, has been made to the [Commissioner] within fifteen days next after the presentation of.the bill.[(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.(4)As far as possible, within fifteen days from the expiry of the period of thirty days prescribed under sub-section (5), the Commissioner shall intimate to the Magistrate the names and other particulars of the appellants who have deposited with him the required amount within the prescribed period and the names and other particulars of the appellants who have not deposited with him such amount within such period. On receipt of such intimation, the Magistrate shall summarily dismiss the appeal of any appellant who has not deposited the required amount with the Commissioner within the prescribed period.(5)In the case of any such appeal, which may have been entertained by the Magistrate before the date of commencement of the Act aforesaid or which may be entertained by him on or after the said date, the Magistrate shall not hear and decide the appeal, unless the amount of the tax claimed by each of the bills, which may have been issued since the entertainment of the appeal is also deposited, from time to time, with the Commissioner in the first month of the half year to which the respective bill relates. In case of default by the appellant at any time before the appeal is decided, on getting an intimation to that effect from the Commissioner, the Magistrate shall summarily dismiss the appeal.]
