Section 464(1) in Karnataka Municipal Corporations Act, 1976
(1)Every sum certified by the auditor to be due from any person under rule 16 of Schedule IX shall be paid by such person into the treasury or bank in which the funds of the corporation are lodged, within one month from the receipt by him of the decision of the Commissioner, unless within that time such person has applied to the court or to the Government as provided in rule 15 of Schedule IX.
