Section 150(1) in Karnataka Municipalities Act, 1964
(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.
