Cause of complaint when to be deemed to have secured

For the purposes of the last preceding section, cause of complaint shall be deemed to have occurred as follows, namely:—

1. (a) in the case of an appeal against a rateable value, on the day when the complaint made to the Commissioner under section 221 against such value is disposed of;
2. (b) in the case of an appeal against any amendment made in the assessment book, under section 255 during the financial year on the day when the complaint made to the Commissioner by the person aggrieved against such amendment is disposed of;
3. (c) in the case of an appeal against a tax, on the day when payment thereof is demanded or when a bill therefor is served.