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    <title>1992 (9) TMI 354 - Supreme Court</title>
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    <description>The SC held that a statutory right of appeal may be subjected to a valid pre-deposit condition, and the requirement to deposit disputed municipal tax before the appeal is heard or determined is constitutionally valid and intra vires. The Court further held that the District Judge cannot waive the deposit condition or stay recovery in the face of the express statutory bar, and that a general procedural provision cannot override Section 170(b). Limited procedural latitude remains to adjourn the hearing or allow time for payment before the appeal is actually heard, but not to dilute the statutory restriction.</description>
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    <pubDate>Thu, 03 Sep 1992 00:00:00 +0530</pubDate>
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      <title>1992 (9) TMI 354 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=171215</link>
      <description>The SC held that a statutory right of appeal may be subjected to a valid pre-deposit condition, and the requirement to deposit disputed municipal tax before the appeal is heard or determined is constitutionally valid and intra vires. The Court further held that the District Judge cannot waive the deposit condition or stay recovery in the face of the express statutory bar, and that a general procedural provision cannot override Section 170(b). Limited procedural latitude remains to adjourn the hearing or allow time for payment before the appeal is actually heard, but not to dilute the statutory restriction.</description>
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      <pubDate>Thu, 03 Sep 1992 00:00:00 +0530</pubDate>
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