https://www.taxtmi.com/caselaws?id=171215 The Supreme Court upheld the Delhi High Court's majority view that the deposit of tax amount under Section 170(b) of the Delhi Municipal Corporation Act is a condition precedent for hearing appeals. It was determined that the District Judge lacks discretion to grant stay or waive the pre-deposit requirement. The constitutional validity of Section 170(b) was affirmed, stating it does not violate the Constitution. The court clarified that while the appeal cannot proceed without the deposit, filing and preliminary consideration are allowed. The appeal was disposed of without costs, maintaining the requirement of pre-deposit before hearing appeals. en-us Thu, 03 Sep 1992 00:00:00 +0530 Mon, 13 Jul 2015 18:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171215 The Supreme Court upheld the Delhi High Court's majority view that the deposit of tax amount under Section 170(b) of the Delhi Municipal Corporation Act is a condition precedent for hearing appeals. It was determined that the District Judge lacks discretion to grant stay or waive the pre-deposit requirement. The constitutional validity of Section 170(b) was affirmed, stating it does not violate the Constitution. The court clarified that while the appeal cannot proceed without the deposit, filing and preliminary consideration are allowed. The appeal was disposed of without costs, maintaining the requirement of pre-deposit before hearing appeals. Case-Laws Indian Laws Thu, 03 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171215