Section 217(2)(b) in The Mumbai Municipal Corporation Act, 1888
(b)in the case of an appeal against a rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 46(2)(b), dated 13-4-2009 (w.e.f. 1-4-2010).] a complaint has previously been made to the Commissioner under section 163, and such complaint has been disposed of;