Section 133(a) in Jammu and Kashmir Municipal Corporation Act, 2000
(a)the appeal is, in the case of tax on lands and buildings brought within thrity days next after the date of authentication of the assessment list under section 94 (exclusive of the time requisition for obtaining a cop of relevant entries therein), or, as the case may be, within thirty days of the date of the receipt of the notice of assessment or of alteration of assessment or, if no notice has been given, within thirty days after the date of the receipt of the notice of assessment or of alteration of assessment or, if no notice has been given, within thirty days after the date of service of the first notice of demand in respect thereof :
