https://www.taxtmi.com/caselaws?id=24654 Under the Delhi Municipal Corporation Act, deposit of the disputed property tax was a mandatory condition precedent to the hearing of an appeal under section 169. Section 457, even if it brought in appellate procedure under the Code of Civil Procedure, could not override the specific statutory requirement in section 170(b). The article notes that earlier Division Bench authority treating deposit as essential was followed, while the contrary single-judge view was rejected. It further states that the appellate court had no discretion to waive the deposit requirement under Order 41 Rule 5 in such cases, and the writ petition failed because the deposit direction was upheld. en-us Mon, 18 Jul 1988 00:00:00 +0530 Thu, 21 Jan 2010 15:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24654 Under the Delhi Municipal Corporation Act, deposit of the disputed property tax was a mandatory condition precedent to the hearing of an appeal under section 169. Section 457, even if it brought in appellate procedure under the Code of Civil Procedure, could not override the specific statutory requirement in section 170(b). The article notes that earlier Division Bench authority treating deposit as essential was followed, while the contrary single-judge view was rejected. It further states that the appellate court had no discretion to waive the deposit requirement under Order 41 Rule 5 in such cases, and the writ petition failed because the deposit direction was upheld. Case-Laws Income Tax Mon, 18 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24654