(3)No appeal under this section shall be entertained, unless the total tax in respect of any land or building, which was being levied prior to the determination of annual value by the Municipal Property Tax Committee under section 131, or revised under section 135 or on the basis of he amended Assessment Book under section 140 or as amended by the prescribed authority under section 141 or half of the tax on the annual value so determined or revised or amended, whichever is more, has been deposited in the office of the Municipality and the appeal shall abate unless such tax is continued to be deposited, till the appeal is finally disposed of.
