https://www.taxtmi.com/caselaws?id=192818 Section 170(b) of the Delhi Municipal Corporation Act was read as making pre-deposit a condition for the hearing or determination of an appeal, not for filing the memorandum of appeal. The appellate court was held to have no discretion to waive, stay, or relax the statutory deposit by resort to Order XLI Rule 5 CPC, and the amount in dispute was treated as the tax referable to the whole rateable value under challenge. The majority upheld the provision as a valid condition on the statutory right of appeal and not violative of Article 14, while the dissent viewed the inflexible deposit requirement as arbitrary and unconstitutional. en-us Fri, 01 Feb 1991 00:00:00 +0530 Thu, 22 Jun 2017 18:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192818 Section 170(b) of the Delhi Municipal Corporation Act was read as making pre-deposit a condition for the hearing or determination of an appeal, not for filing the memorandum of appeal. The appellate court was held to have no discretion to waive, stay, or relax the statutory deposit by resort to Order XLI Rule 5 CPC, and the amount in dispute was treated as the tax referable to the whole rateable value under challenge. The majority upheld the provision as a valid condition on the statutory right of appeal and not violative of Article 14, while the dissent viewed the inflexible deposit requirement as arbitrary and unconstitutional. Case-Laws Indian Laws Fri, 01 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192818