Limitations.

No appeal shall be entertained under section 93 unless the appellant has paid all other municipal taxes due from him to the Municipality upto the date of such appeal, and unless it has been preferred -- (a) where it refers to a tax on any land or building, within one month of the publication of the notice prescribed by section 85 or sub-section (3) of section 86 or of the date of the final order under section 86, as the case may be; or (b) where it refers to any other tax, within one month of the date on which a demand was made therefore: Provided that an appeal may be entertained after the expiry of the period referred to in clause (a) or clause (b), as the case may be if the appellant satisfies the officer before whom the appeal is preferred that he had sufficient cause for not presenting the appeal within that period.