Section 34(3)(b) in The Bengal Public Demands Recovery Act, 1913
(b)in the case of a certificate for a demand mentioned in Article 1 or 2 of Schedule I, if the certificate debtor has not paid the amount due under the certificate to the Certificate Officer-(i)within thirty days from the service of the notice required by Section 7; or(ii)if he has filed, in accordance with Section 2, a petition denying liability - then within thirty days from the date of the determination of the petition; or(iii)if he has appealed in accordance with Section 51 - then within thirty days from the decision of the appeal :