Section 406(2)(e) in The Maharashtra 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 [or the capital value, as the case may be] [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, [or the capital value, as the case may be] upto the date of filing, the appeal has been deposited by the appellant with the Commissioner.]