https://www.taxtmi.com/caselaws?id=198484 A statutory right of appeal in a fiscal matter may validly be made subject to pre-deposit of the amount lawfully payable, because appeal is created and regulated by statute rather than being an inherent right. The Calcutta Municipal Act provision requiring deposit and continued deposit of consolidated rate before an appeal could be entertained was held not arbitrary, not inconsistent with the Act, and not violative of Article 14. It was read prospectively after the 1976 amendment, construed to mean the amount lawfully payable, and treated as neither creating a new liability nor making the appellate remedy illusory. en-us Wed, 01 Jun 1983 00:00:00 +0530 Thu, 01 Feb 2018 10:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198484 A statutory right of appeal in a fiscal matter may validly be made subject to pre-deposit of the amount lawfully payable, because appeal is created and regulated by statute rather than being an inherent right. The Calcutta Municipal Act provision requiring deposit and continued deposit of consolidated rate before an appeal could be entertained was held not arbitrary, not inconsistent with the Act, and not violative of Article 14. It was read prospectively after the 1976 amendment, construed to mean the amount lawfully payable, and treated as neither creating a new liability nor making the appellate remedy illusory. Case-Laws Indian Laws Wed, 01 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198484