Amendment status not verified — confirm the current text below against the official source.
Conditions of right to appeal. - No appeal shall be entertained under Sec- tion 146, unless- (a) the appeal is, in the case of tax on lands and buildings, brought within thirty days next after the date of authentication of the assessment list under Sec- tion 101 (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 103, and in the case of any other tax, within thirty days next after the date of the receipt of the no- tice of assessment or of alteration of assessment or, if no notice has been given, within thirty days after the date of service of the first notice of de- mand in respect thereof : Provided that an appeal may be admitted after the expiration of the period pre- scribed therefor by this section if the appellate satisfies the appellant Punjab Municipal Corporation Act, 1976, Section 145 67 authority that he had sufficient cause for not preferring the appeal within that period ; (b) the amount, if any, in dispute in the appeal has been deposited by the ap- pellant in the office of the Corporation. Section 148