Amendment status not verified — confirm the current text below against the official source.
Cause of complaint when to be deemed to have accrued.— For the purposes of the last preceding section, cause of complaint shall be deemed to have accrued as follows, namely:— (a) in the case of an appeal against a rateable value 1[or the capital value, as the case may be,] on the date when the complaint made to the Commissioner under section 163 against such value is disposited of; (b) in the case of an appeal against any amendment made in assessment-book under section 167, during the official year, on the day when the complaint made to the Commissioner by the person aggrieved against such amendment is disposed of; (c) in the case of an appeal against a tax, on the day when payment thereof is demanded or when a bill thereof is 2[served]. 3[218A. Arbitration.— Where in any appeal under section 217 all the parties interested agree that any matter in difference between them shall be referred to arbitration, they may, at any time before a decision is given in such appeal, apply in writing to the Chief Judge of the Small Cause Court for an order of reference on such matter and on such application being made, the provisions of 4[the Arbitration and Conciliation Act, 1996 (26 of 1996)] relating to arbitration in suits shall, so far as they can be made applicable, apply to such applicant and the proceeding to follow thereon, as if the said Chief Judge were a Court within the meaning of that Act and the application were an application made in a suit.] 5[218B. Appointment of expert valuer.— If any party to an appeal against a rateable value under section 217 make an application to the Chief Judge of the Small Cause Court either before the hearing of the appeal or at any time during the hearing of the appeal, but before evidence as to value has been adduced, to direct a valuation of any premises in relation to which the appeal is made, the Chief Judge may, in his discretion, appoint a competent person to make the valuation and any person so appointed shall have power to enter on, survey and value the premises in respect of which the direction is given: Provided that, except when the application is made by the Commissioner no such direction shall be made by the Chief Judge unless the applicant gives such security as the Chief Judge thinks proper for the payment of the costs of valuation under this sub-section. (2) The costs incurred for valuation under sub-section (1) shall be costs of the appeal, but shall be payable in the first instance by the applicant. (3) The Chief Judge may, and on the application of any party to the appeal shall, call as a witness the person appointed under sub-section (1) for making the valuation and, when he is so called, any party to the appeal shall be entitled to cross-examine him.] 6[218BA. Section 218B not to have effect.— On and from the date of adoption of capital value as the base, for levy of property taxes under section 140A, the provisions of section 218B shall cease to have effect.] 1 These words were inserted by Mah. 11 of 2009, s. 47. 2 This word was substituted for the word “presented” by Bom. 20 of 1952, s. 14. 3 Sections 218A, 218B, 218C, 218D and 218E were inserted by Bom. 76 of 1948, s. 23. 4 These words and figure were substituted for the words and figure “the Arbitration Act, 1940” by Mah. 10 of 1998, s. 114. 5 Sections 218A, 218B, 218C, 218D and 218E were inserted by Bom. 76 of 1948, s. 23. 6 Section 218BA was inserted by Mah. 11 of 2009, s. 48. 1888 : III] The Mumbai Municipal Corporation Act 219 1[218C. Reference to High Court.— (1) If, before or on the hearing of an appeal under section 217, any question of law or usage having the force of law, or the construction of a document arises, the Chief Judge of the Small Cause Court may, and on the application of any party to the appeal shall, draw up a statement of the facts of the case and the question so arising, and refer the statement with his own opinion on the point for the decision of the High Court. (2) Where a reference is made to the High Court under sub-section (1), the provision of rules 2 to 5, both inclusive, of Order XLVI in the First Schedule to the Code of Civil Procedure, 1908 (V of 1908), shall, so far as they can be made applicable apply to the said Chief Judge and to the High Court, respectively.] 2[218D. Appeals.— (1) An appeal shall lie to the High Court— (a) from any decision of the Chief Judge of the Small Cause Court in an appeal under section 217 by which a rateable value 3[or the capital value, as the case may be,] is fixed, and (b) from any other decision of the said Chief Judge in an appeal under the said section, upon a question of law or usage having the force of law or the construction of a document. (2) The provisions of the Code of Civil Procedure, 1908 (V of 1908), with respect to appeals from original decrees shall, so far as they can be made applicable apply to appeals under sub-section (1) and orders passed therein by the High Court may on application to the said Chief Judge be executed by him as if they were decrees made by himself: Provided that, no such appeal shall be heard by the High Court unless it is filed within one month from the date of the decision of the Chief Judge.] 4[218E. Cost of proceedings in appeal.— The costs of all proceedings in appeal under section 217 before the Chief Judge of Small Cause Court including those of arbitration under section 218A and of valuation under section 218B shall be payable by such parties in such proportion as the Chief Judge of the Small Cause Court shall direct and the amount thereof shall, if necessary, be recoverable as if the same were due under a decree of the Small Cause Court.]