Section 406 in The Gujarat Provincial Municipal Corporations Act, 1949
406. Appeals when and to whom to lie.
(1)Subject to the provisions hereinafter contained, appeals against any rateable value or tax fixed or charged under this Act shall be heard and determined by the Judge.(2)No such appeal [shall been entertained] [These words were substituted for the words 'shall be heard' by Gujarat 5 of 1970, Section 10(1).] unless-(a)it is brought within fifteen days after the accrual of the cause of complaint;(b)in the case of an appeal against a rateable value a complaint has previously been made to the Commissioner as provided under this Act and such complaint has been disposed of;(c)in the case of an appeal against any tax in respect of which provision exists under this Act for a complaint to be made to the Commissioner against the demand, such complaint has previously been made and disposed of;(d)in the case of an appeal against any amendment made in the assessment book for property taxes during the official year, a complaint has been made by the person aggrieved within fifteen days after he first received notice of such amendment, and his complaint has been disposed of;(e)in the case of an appeal against a tax, or in the case of an appeal made against a [rateable value the amount of the disputed tax claimed from the appellant or the amount of the tax chargeable on the basis of the disputed rateable value, up to the date of filing, the appeal has been deposited by the appellant with the Commissioner] [This portion was substituted for the portion beginning with the words 'rateable value after a bull' and ending with the words 'with the Commissioner' by Gujarat 1 of 1979, Section 21 (a) (w.r.e.f. 26-09-1978).]:[[Provided that where in any particular case the judge is of the opinion that the deposit of the amount by the appellant will cause undue hardship to him, the judge may in his discretion, either unconditionally or subject to such conditions as he may think fit to impose, dispense with a part of the amount deposited so however that the part of the amount so dispensed with shall not exceed twenty five percent of the amount deposited or required to be deposited.] [These proviso was added by Gujarat 5 of 1970, Section 10(2).]]
