Section 145(4) in The City of Nagpur Corporation Act, 1948
(4)No such refund shall be granted unless notice in writing of the circumstances under which it is claimed has been given to the [Commissioner] [This word was substituted for the words 'Chief Executive Officer' by Bombay 79 of 1958, Section 3, Schedule.] within three months of the beginning of the period for which a refund is claimed.
