Section 170 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
170. Procedure in appeal.
- No [appeal under the last preceding section] [These words were substituted for the words 'such appeal' by Maharashtra 43 of 1994, Section 3(a).] shall be entertained unless -(a)[ the appeal,- [Clause (a) was substituted by Maharashtra 43 of 1994, Section 3(b).](i)under sub-section (1) or under clause (b) of sub-section (2) of section 169 is brought within [thirty days] next after the presentation of the bill complained of;(ii)under clause (a) of sub-section (2) of section 169, to the Property Tax Appeal Committee is brought within [thirty days] [These words were substituted for the words 'fifteen days' by Maharashtra 21 of 1996, Section 6(ii).], next after the presentation of the bill complained of; and(iii)under the proviso to sub-section (2) of section 169, to the Judicial Magistrate against the decision of the Property Tax Appeal Committee is, brought within [thirty days] [These words were substituted for the words 'fifteen days' by Maharashtra 21 of 1996, Section 6(iii).], next after the decision of the Committee:][* * *] [[This proviso was deleted by Maharashtra 10 of 2010, Section 106(1), (w.e.f. 1-6-2010).Prior to deleted proviso read as underProvided that, in cases where the persons to whom the notices of demand or bills have been served after the 1st April, 1995, and who have not been able to file appeals against such claim for taxes made in the bills to the Property Tax Appeal Committee within ninety days next, after the coming into force of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships (Amendment) Act, 1996.](21 of 1996).]];(b)an application in writing stating the grounds on which the claim of the Council is disputed, has been made to the Council in the case of a tax on buildings or lands or both within the time fixed in the notice given under Section 119 or 123 of the assessment or alteration thereof, according to which the bill is prepared; and(c)[ (i) the appellant under sub-section (1) [or sub-section (2), as the case may be] [Clause (c) was substituted Maharashtra 13 of 1993, Section 5(c).] of section 169 has paid in the municipal office the full amount included in the bill; and(ii)[ where the appeal is not filed in accordance with the provisions of section 169 and this section, it shall be liable to be summarily dismissed.] [[Sub-clause (ii) was substituted by Maharashtra 10 of 2010, Section 106(2)(b), (w.e.f. 1-6-2010). Prior to substituted clause read as under :(A)the full amount of tax as paid by him for the last preceding assessment year;(B)in respect of new properties being assessed for the first time, thirty per cent of the amount of tax claimed in the bill by the Council;]]](ii)the appellant under sub-section (2) of Section 169 has paid in the municipal office,-[* *] [Clause (d) was deleted by Maharashtra 43 of 1994, Section 3(d).]
