Section 147 in The Punjab Municipal Corporation Act, 1976
147. Conditions of right to appeal
. - No appeal shall be entertained under Section 146, unless-(a)the appeal is, in the case of tax on lands and buildings, brought within thirty days next after the date of authentication of the assessment list under Section 101 (exclusive of the time requisite for obtaining a copy of the relevant entries therein), or, as the case may be, within thirty days of the date on which an amendment is finally made under Section 103, and in the case of any other tax, within thirty days next 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 :Provided that an appeal may be admitted after the expiration of the period prescribed therefor by this section if the appellate satisfies the appellant authority that he had sufficient cause for not preferring the appeal within that period ;(b)the amount, if any, in dispute in the appeal has been deposited by the appellant in the office of the Corporation.
