(1) An appeal against any notice of demand issued under sub-section (3) of section 147 may be made to the Munsiff-Magistrate within whose jurisdiction the property, occupation or thing in respect of which the sum claimed falls. But no such appeal shall be heard and determined unless—
(a) the appeal is brought within 30 days next after service of the notice of demand complained of, Distraint and sale outside the district.
Fees and costs chargeable.
Appeal to Munsiff Magistrate.
[Act No.I of 1956] 87
(b) an application in writing, stating the grounds on which the claim of the Board is disputed has been made to the Board within thirty days next after the presentation of a bill under sub-section (1) of section 147, and
(c) the amount claimed from the appellant has been deposited by him in the office of the Board.
(2) No second appeal shall lie from the decision of the Munsiff-Magistrate but his decision shall be subject to revision by the High Court.
157. All sums due on account of any tax imposed on lands or buildings or on both shall, subject to prior payment of land revenue, if any, due thereupon, be a first charge upon the building or land in respect of which such tax is leviable, and upon the movable property, if any, found within or upon such building or land, and belonging to the person liable for such tax:
Provided that no arrears of any such tax shall be recovered from any occupier who is not the owner, if it has been due for more than one year or for a period during which such occupier was not in occupation.