Section 122: Limitation and preliminary deposit of tax claimed

No such appeal shall be heard and determined unless

(a) the appeal is, in the case of tax assessed on buildings or lands or both, brought within thirty days next after the date of communication of the order (exclusive of the time requisite for obtaining a copy thereof) and, in the case of any other tax, within thirty days next after the date of the receipt of the notice of assessment of 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) twenty five per cent of the amount so claimed from the applicant has been deposited by him in the municipal office;

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