Section 164(2)(c) in The City of Nagpur Corporation Act, 1948
(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] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] within fifteen days next after the presentation of.the bill.