Section 163 in The Mumbai Municipal Corporation Act, 1888
163. Time and manner of filing complaints against valuation.
(1)Every complaint against the amount of any rateable value [or the capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009. Section 21, dated 13-4-2009 (w.e.f. 1-4-2010).] entered in the assessment book must be made by written application to the Commissioner, which shall be left at his office on or before the day or the latest day fixed in this behalf in the public or special notice aforesaid.(2)Every such application shall set forth briefly but fully the grounds on which the valuation is complained against.
