Section 473 in Uttar Pradesh Municipal Corporation Act, 1959
473. Cause of complaint when to be deemed to have accrued.
- For the purposes of Section 472, cause of complaint shall be deemed to have accrued as follows, namely(a)in the case of an appeal against an annual value, on the day when the objection made [against such value under Section 209] [Substituted by U.P. Act 21 of 1964.] is disposed of;(b)in the case of an appeal against any tax referred to in clause (c) of sub section (2) of [Section 472] [Substituted by U.P. Act 21 of 1964.] on the day when the objection against the tax is disposed of by the authority concerned;(c)[ in the case of an appeal against any amendment or alteration made in the assessment list for property taxes under sub-section (1) of Section 213, on the day when the objection made in pursuance of a notice issued under the proviso to the said sub-section is disposed of;] [Substituted by U.P. Act 21 of 1964.](d)in the case of an appeal against a tax not covered by clause (b) above on the day when payment thereof is demanded or when a bill therefor is served.
