Section 136. Limitation and preliminary deposit of tax claimed

136. No such appeal shall be heard and determined unless - (a) the appeal is brought within thirty days next after the date of the receipt of notice of assessment 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) where the amount claimed from the appellant is above twenty-five rupees, half of that amount has been deposited by him in the office of the 1[Zila Panchayat].