Limitation and preliminary deposit of tax claimed

Limitation and preliminary deposit of tax claimed No such appeal shall be heard and determined unless - (a) the appeal is brought within thirty days next after the date of the receipt of notice of assessment or alteration of assessment, or, if no notice has been given within thirty days next after the date of the first demand under the assessment or alteration of assessment ; and (b) where any amount is claimed from the appellant as may be prescribed by State Government, half of that amount has been deposited by him in the office of the Zila Panchayat.