Section 164(1) in The City of Nagpur Corporation Act, 1948
(1)Appeals against any notice of demand issued under sub-section (1) of section 155 may be made to any [Judicial] [These words were substituted for the words 'District Magistrate', by Bombay 79 of 1958, Section 3, Schedule.] Magistrate by whom under the directions of the [Sessions Judge] [These words were substituted by Maharashtra 63 of 1975, Section 10(a)(i).] such class of cases is to be tried.