Section 130 in The Rajasthan District Boards Act, 1954
130. Limitation and preliminary deposit of tax claimed.
- No such appeal shall be heard an determined unless -(a)the appeal is brought within thirty days next after the date of the receipt of the notice of assessment or alteration of assessment or, if no notice has been given, within thirty days next after the date of the first demand under the assessment or alteration; and(b)the amount claimed from the appellant has been deposited by him in the office of the Board.
