Section 472. Appeals when and to whom to lie

(1) Subject to the provisions hereinafter contained, appeals against any annual value or tax fixed or charged under this Act shall be heard and determined by the Judge.\br@s (2) No such appeal shall be heard unless —\br@s (a) it is brought within fifteen days after the accrual of the cause of complaint;\br@s (b) in the case of an appeal against an annual value an objection has previously been made 1and has been disposed of under section 209 ;\br@s (c) in the case of an appeal against any tax in respect of which provision exist under this Act for an objection to be made to the 2Municipal Commissioner against the demand, such objection has previously been made and disposed of ;\br@s 3 (d) in the case of an appeal against any amendment or alteration made in the assessment book for property taxes under subsection (1) of section 213, an objection has been made in pursuance of a notice issued under the proviso to the said sub-section and such objection has been disposed of : \br@s (e) in the case of an appeal against a tax, or in the case of an appeal made against an annual when value after a bill for any property tax assessed upon such value has been presented to the appellant, the amount claimed from the appellant has been deposited by him with the 2Municipal Commissioner.\br@s