Section 164(2) in The City of Nagpur Corporation Act, 1948
(2)No such appeal [shall be entertained] unless -(a)the amount claimed from the appellant [up to date of filing the appeal] has been deposited by him in the Corporation Office, and a written objection has been made and determined in accordance with the provisions of this Act;(b)the appeal is brought within fifteen days next after the order terminating the written objection;(c)in the case of any tax or claim other than property tax an application in writing, stating the grounds on which the amount of the tax or claim is disputed, has been made to the [Commissioner] within fifteen days next after the presentation of.the bill.[(3) In the case of any appeal against a claim on account of a tax, entertained by the Judicial Magistrate, but not heard by him, before the date of commencement of the Maharashtra Municipal Corporations (Amendment) Act, 1975, the Magistrate shall not hear and decide such appeal, unless the amount of the disputed tax claimed from the appellant, or the amount of the tax chargeable on the basis of the disputed annual valuation, up to the date of filing the appeal has been deposited by the appellant with the Commissioner, within thirty days from the date of publication of a general notice by the Commissioner in this behalf in the local newspapers. The Commissioner shall simultaneously serve on each such appellant a notice under sections 351 and 352 and other relevant provisions of this Act for intimating the amount to be deposited by the appellant with him.
