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State of Punjab - Section

Section 85 in Punjab Municipal Act, 1911

85. Limitation of appeal.

(1)No appeal shall lie in respect of a tax on any land or building unless it is preferred within one month after the publication of the notice prescribed by section 66 or section 68, or after the date of any final order under section 61, as the case may be and no appeal shall lie in respect of any other tax unless it is preferred within one month from the time when the demand for the tax is made:Provided that an appeal may be admitted after the expiration of the period prescribed therefor by this section if the appellant satisfied the officer before whom the appeal is preferred that he had sufficient cause for not presenting the appeal within that period.
(2)No appeal shall be entertained unless the appellant has paid all [***] [Word 'other' omitted of Punjab Act No. 38 of 1976.] municipal taxes due from him to the committee upto the date of such appeal.