Sums due on account of such taxes to be paid to and recovered by Corporation.

(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, (i) that the appellant is not the person liable for the payment of the tax in respect of the property or service in question ; (ii) that the property is exempt from tax; (iii) that the annual letting value, or the amount of the tax, is not proper : Provided that, no appeal shall be entertained unless the amount claimed from the appellant has been deposited by him with the Commissioner : Provided further that, where any appeal has been filed or purported to be filed, under section 86 of the District Municipal Act, in respect of the annual letting value of any premises and a decision has been given thereon before the commencement of this Act, no appeal under the provisions of this sub-section shall lie against such decision, and any refunds or adjustments made by the municipality or the Corporation in pursuance thereof, shall be deemed to have been validly made.

(b) An appeal shall lie to the High Court,— (i) from any decision of the Chief Judge of the Court of Small Causes of Bombay in appeal under clause (a), if the amount of the claim made under sub-section (1) exceeds three thousand rupees; and (ii) from any other decision of the Chief Judge in appeal under that clause, upon a question of law or usage having the force of law or the construction of a document. The provisions of the Code of Civil Procedure, 1908, with respect to appeals from original decrees shall, so far as they can be made applicable, apply to appeals under this clause, and orders passed therein by the High Court may on application to the 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 thirty days from the date of the decision of the Chief Judge.

(5) Subject to sub-section (4), if any person fails to pay any sum due from him in accordance with the bill served on him, within thirty days from the date of such service, the same shall be recoverable from him by the Commissioner under the provisions of the Bombay Municipal Corporation Act as if it were a property tax due under that Act and the person had failed to pay the sum due therefore, in accordance with a bill served under section 200 of that Act.

(6) Save as otherwise expressly provided in this section, the provisions of the Bombay Municipal Corporation Act or the Bombay Finance Act, 1932 and the rules and orders made thereunder, shall mutatis mutandis apply to the service of any bills, and the recovery of any sum claimed and any appeal made under this section. (i) that the appellant is not the person liable for the payment of the tax in respect of the property or service in question ; (ii) that the property is exempt from tax; (iii) that the annual letting value, or the amount of the tax, is not proper : Provided that, no appeal shall be entertained unless the amount claimed from the appellant has been deposited by him with the Commissioner : Provided further that, where any appeal has been filed or purported to be filed, under section 86 of the District Municipal Act, in respect of the annual letting value of any premises and a decision has been given thereon before the commencement of this Act, no appeal under the provisions of this sub-section shall lie against such decision, and any refunds or adjustments made by the municipality or the Corporation in pursuance thereof, shall be deemed to have been validly made. (b) An appeal shall lie to the High Court,— (i) from any decision of the Chief Judge of the Court of Small Causes of Bombay in appeal under clause (a), if the amount of the claim made under sub-section (1) exceeds three thousand rupees; and (ii) from any other decision of the Chief Judge in appeal under that clause, upon a question of law or usage having the force of law or the construction of a document. The provisions of the Code of Civil Procedure, 1908, with respect to appeals from original decrees shall, so far as they can be made applicable, apply to appeals under this clause, and orders passed therein by the High Court may on application to the 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 thirty days from the date of the decision of the Chief Judge. (5) Subject to sub-section (4), if any person fails to pay any sum due from him in accordance with the bill served on him, within thirty days from the date of such service, the same shall be recoverable from him by the Commissioner under the provisions of the Bombay Municipal Corporation Act as if it were a property tax due under that Act and the person had failed to pay the sum due therefore, in accordance with a bill served under section 200 of that Act. (6) Save as otherwise expressly provided in this section, the provisions of the Bombay Municipal Corporation Act or the Bombay Finance Act, 1932 and the rules and orders made thereunder, shall mutatis mutandis apply to the service of any bills, and the recovery of any sum claimed and any appeal made under this section.