Section 184(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)Appeals against any notice of demand issued under sub-section (1) of Section 174 may be made to the Appeal Committee constituted under Section 403 and in the manner prescribed therein :Provided that the appeal shall not be entertained unless the sum due under Section 174 is deposited in the Corporation and a copy of the receipt is enclosed with the appeal memo.