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(1)
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INo appeal shall be heard or determined under
section 115 unless-
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(a)
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the appeal is, in the case of a property
tax, brought within thirty days next after the date of authentication
of the assessment list under section 70 (exclusive of the
time requisite for obtaining a copy of the relevant entries
therein) or, as the case may be, within thirty days of the
date on which an amendment is finally made under section
72 and, in the case of any other tax, within thirty days
next after the date of the receipt of the notice of assessment
or of alteration of assessment or, if no notice has been
given, within thirty days after the date of the presentation
of the first bill or, as the case may be, the first notice
of demand in respect thereof;
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(b)
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the amount, if any, in dispute in the appeal
has been deposited by the appellant in the office of the
Council.
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