(a) it is brought within fifteen days after the accrual of the cause of complaint;
(b) in the case of an appeal against a rateable value a complaint has previously been made to the Commissioner as provided under this Act and such complaint has been disposed of;
(c) in the case of an appeal against any tax in respect of which provision exists under this Act for a complaint to be made to the Commissioner against the demand, such complaint has previously been made and disposed of;
(d) in the case of an appeal against any amendment made in the assessment book for property taxes during the official year, a complaint has been made by the person aggrieved within fifteen days after he first received notice of such amendment, and his complaint has been disposed of;
(e) in the case of an appeal against a tax, or in the case of an appeal made against a [rateable value 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, up to the date of filing, the appeal has been deposited by the appellant with the Commissioner] :
Section 406 • The Bombay Provincial Municipal Corporations Act, 1949
406. Appeals when and to whom to lie.
the-bombay-provincial-municipal-corporations-act-1949-sec-406.json
•
Section 406
{
"act_title": "The Bombay Provincial Municipal Corporations Act, 1949",
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"section_label": "Section",
"section": {
"number": "406",
"title": "406. Appeals when and to whom to lie.",
"chapter": null,
"content": "(a) it is brought within fifteen days after the accrual of the cause of complaint;\n(b) in the case of an appeal against a rateable value a complaint has previously been made to the Commissioner as provided under this Act and such complaint has been disposed of;\n(c) in the case of an appeal against any tax in respect of which provision exists under this Act for a complaint to be made to the Commissioner against the demand, such complaint has previously been made and disposed of;\n(d) in the case of an appeal against any amendment made in the assessment book for property taxes during the official year, a complaint has been made by the person aggrieved within fifteen days after he first received notice of such amendment, and his complaint has been disposed of;\n(e) in the case of an appeal against a tax, or in the case of an appeal made against a [rateable value 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, up to the date of filing, the appeal has been deposited by the appellant with the Commissioner] :",
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