https://www.taxtmi.com/caselaws?id=171214 A statutory right of appeal may be made subject to a pre-deposit condition as a valid condition precedent to maintainability, because the requirement is designed to secure prompt municipal revenue and prevent abuse of the appellate process. Section 406(2)(e) of the Bombay Provincial Municipal Corporations Act, 1949, as amended by the proviso limiting relief to 25% of the tax deposit, was held not to offend Article 14. The provision applies uniformly to all appellants who do not comply with the deposit requirement, and any hardship is addressed by judicial discretion to waive the deposit wholly or partly. The law was therefore treated as a regulatory measure, not an unconstitutional denial of 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 A statutory right of appeal may be made subject to a pre-deposit condition as a valid condition precedent to maintainability, because the requirement is designed to secure prompt municipal revenue and prevent abuse of the appellate process. Section 406(2)(e) of the Bombay Provincial Municipal Corporations Act, 1949, as amended by the proviso limiting relief to 25% of the tax deposit, was held not to offend Article 14. The provision applies uniformly to all appellants who do not comply with the deposit requirement, and any hardship is addressed by judicial discretion to waive the deposit wholly or partly. The law was therefore treated as a regulatory measure, not an unconstitutional denial of appeal. Case-Laws Indian Laws Mon, 26 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171214