Therefore, Section 171 cannot be transcribed.

Appeal to Civil Judge Appeal to Civil Judge.--

1. (1) Appeals, against any claim included in a bill presented in accordance with the provisions of this Act, or the rules made thereunder, be made to the Civil Judge, Class I, having jurisdiction over the Municipal area and if there be no Civil Judge, Class I, at the headquarters of the Municipality the Civil Judge, Class II having jurisdiction at such headquarters if there be no such Civil Judge Class II at the headquarters to the Civil Judge at the headquarters having jurisdiction and in case of more than one such Civil Judge at the headquarters having jurisdiction, as the case may be, to such one of them as the District Judge may specify.
2. (2) No such appeal shall be heard and determined unless --
   • (a) the appeal is brought within 15 days next after presentation of the bill complained of ;
   • (b) an application, in writing, stating the ground on which the claim of Council is disputed, has been made to the Council in the case of a rate on building or land within the time

fixed in the notice given in accordance with the provisions of the Act or the rules made

thereunder or of the assessment or alteration thereof, according to which the bill is prepared;

1. (c) the amount claimed from the appellant has been deposited by him in the Municipal office.

1. (3) The decision of the Civil Judge in an appeal made under sub-section (1), shall, subject to the decision in revision by the Court to which appeals against the decision of such Civil Judge ordinarily lie, be final.