Section 170(b) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(b)an application in writing stating the grounds on which the claim of the Council is disputed, has been made to the Council in the case of a tax on buildings or lands or both within the time fixed in the notice given under Section 119 or 123 of the assessment or alteration thereof, according to which the bill is prepared; and
