- For the purposes of the last preceding section, cause of complaint shall be deemed to have accrued as follows, namely:-

(a) in the case of an appeal against a rateable value, [for capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 47, dated 13-4-2009 (w.e.t: 1-4-2010).] on the day when the complaint made to the Commissioner under section 163 against such value is disposed of;

(b) in the case of an appeal against any amendment made in the assessment book, under section 167, during the official year, on the day when the complaint made to the Commissioner by the person aggrieved against such amendment is disposed of;

(c) in the case of an appeal against a tax, on the day when payment thereof is demanded or when a bill therefor is [served] [This word was substituted for the word 'presented' by Bombay 20 of 1952, Section 14.].