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) the amount claimed from the applicant has been
deposited by him in the municipal office:
Provided that the appellate authority may, for reasons to
be recorded in writing and on such terms and conditions as it may
impose, entertain an appeal without deposit of the amount
mentioned in clause (b) or on deposit of such smaller amount as
the said authority may direct.
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