https://www.taxtmi.com/caselaws?id=171248 Section 217 of the Bombay Municipal Corporation Act, 1888, as amended, was upheld as constitutionally valid despite imposing a deposit requirement for entertaining and hearing appeals against ratable value and tax. The Court treated the right of appeal as a statutory vested right that may be retrospectively regulated by clear legislative language, and found that the deposit condition regulated the appellate remedy rather than extinguished it. The requirement was accepted as serving a public purpose by securing municipal revenue and preventing delay in recovery. The challenge based on deprivation of property, legislative intrusion into the judicial sphere, and absence of discretion to condone default therefore failed. en-us Thu, 22 Feb 1979 00:00:00 +0530 Wed, 15 Jul 2015 11:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171248 Section 217 of the Bombay Municipal Corporation Act, 1888, as amended, was upheld as constitutionally valid despite imposing a deposit requirement for entertaining and hearing appeals against ratable value and tax. The Court treated the right of appeal as a statutory vested right that may be retrospectively regulated by clear legislative language, and found that the deposit condition regulated the appellate remedy rather than extinguished it. The requirement was accepted as serving a public purpose by securing municipal revenue and preventing delay in recovery. The challenge based on deprivation of property, legislative intrusion into the judicial sphere, and absence of discretion to condone default therefore failed. Case-Laws Indian Laws Thu, 22 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171248