Section 162 in The Mumbai Municipal Corporation Act, 1888
162. Time for filing complaints against valuations to be publicly announced.
(1)The Commissioner shall, at the time and in the manner prescribed in section 160, give public notice of a day, not being less than [twenty-one days] [These words were substituted for the words 'fifteen days' by Maharashtra 11 of 2009, Section 20(1)(a), dated 13-4- 2009.] from the publication of such notice, on or before which complaints against the amount of any rateable value [or the capital value, as the case may be,] [These words were substituted by Maharashtra 11 of 2009, Section 20(1)(b), dated 13-4-2009 (w.e.f. 1-4-2010).] entered in the ward assessment book will be received in his office.Special notices to be issued in certain cases.(2)In every case in which any premises have for the first time been entered in the assessment book as liable to the payment of [property taxes or in which the rateable value, or capital value, as the case may be,] [These words were substituted by Maharashtra 11 of 2009, Section 20(2)(a), dated 13-4-2009 (w.e.f. 1-4-2010).] of any premises liable to such payment has been increased, the Commissioner shall, as soon as conveniently may be after the issue of the public notice under sub-section (1), give a special written notice to the owner or occupier of the said premises specifying the nature of such entry and informing him that any complaint against the same will be received in his office at any time within [twenty-one days] [These words were substituted for words 'fifteen days' by Maharashtra 11 of 2009, Section 20(2)(b), dated 13-4-2009 (w.e.f. 1-4-2010).] from the service of the special notice.
