206. Payment of tax in case of objection or appeal.
(1)When an objection to a valuation has been made under section 185, the tax on lands and buildings shall, pending the determination of the valuation under section 187, be payable on the previous valuation in the usual manner.(2)If, after the objection has been determined under section 187, the previous valuation is altered or after the appeal has been disposed of under section 199, the valuation decided under section 187 is altered, then, -(a)any sum already paid under sub-section (1) of the Section or deposited under section 199, in excess, shall be refunded or allowed to be set-off against any present or future demand of the Municipality under this Act; and(b)any deficiency shall be deemed to be an arrear of the tax and shall be payable and recoverable as such :Provided that -(i)if any premises have, for the purposes of valuation under this Chapter, been for the first time valued or sub-divided or amalgamated with any other premises and an objection to valuation thereof has been made under section 185, then the tax on lands and buildings shall, pending the final determination of the objection, be paid on such valuation; and(ii)if, when such objection has been finally determined, such valuation is reduced, and if the tax on lands and buildings has already been paid thereon, then the sum paid in excess, shall be refunded or allowed to be set-off against any present or future demand of the Municipality under this Act.
