Section 407 in The Gujarat Provincial Municipal Corporations Act, 1949
407. Cause of complaint when to be deemed to have accrued.
- For the purpose of section 406, cause of complaint shall be deemed to have accrued as follows, namely:-(a)in the case of an, appeal against a rateable value, on the day when the complaint made to the Commissioner against such value is disposed of;(b)in the case of an appeal against any tax referred to in clause (c) of sub-section (2) of the said section on the day when the complaint against the tax is disposed of by the/Commissioner;(c)in the case of an appeal against any amendment made in the assessment book for property taxes during the official year, on the day when the complaint made to the Commissioner by the person aggrieved against such amendment is disposed of;(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 therefore is served.
