(1) Notwithstanding anything contained in the Boroughs Act, the Provincial Corporations Act or the Limitation Act, 1963 (XXXVI of 1963), or in any judgment, decree or order or a Court, if any sum, by way of any tax referred to in the last preceding section levied or purported to be levied has not been paid to the Borough Municipality or, as the case may be, the successor Municipal Corporation (hereinafter in this section referred to as "the local authority"), such tax shall be payable to the local authority concerned within thirty days of a demand being made therefor, as hereinafter by this section provided:
Provided that, the liability of any person to pay tax on such demand shall not extend-
(a) where the local authority has before the commencement of this Act discontinued to levy it on any basis referred to in the Explanation to section 75 of the Boroughs Act as amended by this Act other than the basis of annual letting value-to any period prior to six years immediately preceding the date of such discontinuance;
(b) in other cases, to any period prior to six years immediately preceding the date of commencement of this Act.
(2) As soon as may be after the commencement of this Act, but before the expiry of three years therefrom, the Chief Officer of the local authority concerned, shall cause to be served on the person liable to pay any such tax, a bill for the sums due from him.
(3) The Chief Officer may prepare and serve a consolidated bill for all the taxes due from the person liable, or he 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 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 in respect of any claim made under sub-section (1), within thirty days of the service of the bill for the taxes, to be the Judicial Magistrate or Bench of such Magistrate by whom under the direction of the Sessions Judge such class of cases is to be tried, 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 in that he was neither the owner nor the occupier of the property during any period of tax;
(ii) that the property is exempt from tax;
(iii) that the floor area adopted, or the capital value determined, or the amount of the tax, is not correct;
(b) The decision of the Magistrate or Bench of Magistrates in any appeal made under the last preceding clause shall, on an application made by the either party within thirty days from the date of the decision, be subject to revision by the Court to which appeals against the decision of such Magistrate or Bench ordinarily lie.
(5) Save as otherwise provided in this section, the provisions of the Boroughs Act and in the case of the Sholapur Borough Municipality, of the Provincial Corporations Act and the rules and orders made or deemed to be made under the relevant Act and for the time-being in force shall, mutatis mutandis, apply to the service of any bills and the recovery of any sum claimed and any appeal or revision application made under this section.