Section 172(2) in The M.P. Municipalities Act, 1961
(2)No such appeal shall be heard and determined unless-(a)the appeal is brought within 15 days next after presentation of the bill complained of;(b)an application, in writing, stating the ground on which the claim of Council is disputed, has been made to the Council in the case of a rate on building or land within the time fixed in the notice given in accordance with the provisions of the Act or the rules made thereunder or of the assessment or alteration thereof, according to which the bill is prepared;(c)the amount claimed from the appellant has been deposited by him in the Municipal office.
