https://www.taxtmi.com/caselaws?id=171214 The Supreme Court upheld the constitutional validity of Section 406(2)(e) of the Bombay Provincial Municipal Corporations Act, 1949, as applied to Ahmedabad. The provision requires the disputed tax amount to be deposited as a precondition for entertaining appeals related to rateable value or tax. The Court emphasized that this condition balances the right of appeal with the municipality's need for prompt tax recovery. The Court rejected the argument that this provision violates Article 14 of the Constitution, stating that it aims to prevent abuse of the appeal process and ensure tax compliance without nullifying the right to appeal. en-us Mon, 26 Apr 1999 00:00:00 +0530 Mon, 13 Jul 2015 18:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171214 The Supreme Court upheld the constitutional validity of Section 406(2)(e) of the Bombay Provincial Municipal Corporations Act, 1949, as applied to Ahmedabad. The provision requires the disputed tax amount to be deposited as a precondition for entertaining appeals related to rateable value or tax. The Court emphasized that this condition balances the right of appeal with the municipality's need for prompt tax recovery. The Court rejected the argument that this provision violates Article 14 of the Constitution, stating that it aims to prevent abuse of the appeal process and ensure tax compliance without nullifying the right to appeal. Case-Laws Indian Laws Mon, 26 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171214