Section 406(2)(e) in The Bombay Provincial Municipal Corporations Act, 1949
(e)in the case of an appeal against a tax, or in the case of an appeal made against a [rateable value the amount of the disputed tax claimed from the appellant or the amount of the tax chargeable on the basis of the disputed rateable value, up to the date of filing, the appeal has been deposited by the appellant with the Commissioner]: