Section 194B(4) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(4)If there is any dispute about the amount of expenses for which demand is made under sub-section (3), an appeal may be preferred by the owner to the Property Tax Appeal Committee constituted under sub-section (2) of section 169,. but no such appeal shall be entertained by the said Committee unless,-(i)it is preferred within twenty-one days from the date of receipt of notice of such demand;(ii)the amount for which demand is made is deposited with the Council and a true copy of the receipt showing that the amount has been so deposited accompanies the appeal.
