Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in the District Municipal Act or the Bombay Finance Act, 1932 or the Bombay Municipal Corporation Act (including any rules or orders made thereunder), or anything in the Indian Limitation Act, 1908 or in any judgment, decree or order of a Court, if any sum, by way of any municipal tax aforesaid, or by way of the arrears of taxes which were vested in the municipalities on their establishment, or by way of Urban Immoveable Property tax, has not been paid to the relevant municipalities or to the Corporation (or having been paid is refunded and) is outstanding on the commencement of this Act, such sum shall be payable to the Corporation within thirty days of a demand being made therefor, as hereinafter by this section provided. (2) As soon as may be after the commencement of this Act, but before the expiry of three years therefrom, the Commissioner shall cause to be served on the person liable to pay any such tax, a bill for the sum due from him. (3) The Commissioner may prepare and serve a consolidated bill for all the taxes (including any arrears which vested in the municipalities on the date of their establishment, and which are outstanding) due from the person liable, or the Commissioner may prepare separate bills in respect of different taxes, or for different periods or for different properties, in such form or forms as he may determine. Every such bill shall, however, specify the period or periods (as far as is practicable) for which the tax is due, the property or the service in respect of which the tax is payable, the amount of tax assessed thereon or in respect thereof, the amount (if any) already paid and the balance due and also the time within which an appeal may be preferred as provided in the next succeeding sub-section. (4) (a) An appeal shall lie,— (i) in respect of any claim made under sub-section (1), within thirty days of the service of the bill for the taxes, or (ii) in respect of the recovery of any tax to which this Act refers, which has been paid but in respect of the recovery of which no opportunity for appeal under section 86 of the District Municipal Act or the Bombay Municipal Corporation Act or the Bombay Finance Act, 1932 read with either of the foregoing Acts, was given (by reason of the Magistrate or Bench of Magistrates not being directed , by the District Magistrate or the Sessions Judge to try such case or, as the case may be, by reason of there being no appallate authority, or the appellate authority being irregularly appointed or designated), within ninety days from the commencement of this Act, to the Chief Judge of the Court of Small Causes of Bombay on any one or more of the following grounds, that is to say, Sums due on account of such taxes to be paid to and recovered by Corporation. Bom. II of