https://www.taxtmi.com/caselaws?id=24654 Deposit of disputed property tax is a mandatory condition precedent to hearing or determining an appeal under the Delhi Municipal Corporation Act, 1957. The statutory deposit requirement cannot be waived through the general appellate procedure imported by section 457 or through Order 41 Rule 5 of the Code of Civil Procedure, because those provisions cannot override the specific condition governing municipal tax appeals. The appellate court therefore lacks discretion to stay or dispense with the deposit requirement, and a direction requiring deposit before notice of appeal is issued remains valid. 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 Deposit of disputed property tax is a mandatory condition precedent to hearing or determining an appeal under the Delhi Municipal Corporation Act, 1957. The statutory deposit requirement cannot be waived through the general appellate procedure imported by section 457 or through Order 41 Rule 5 of the Code of Civil Procedure, because those provisions cannot override the specific condition governing municipal tax appeals. The appellate court therefore lacks discretion to stay or dispense with the deposit requirement, and a direction requiring deposit before notice of appeal is issued remains valid. Case-Laws Income Tax Mon, 18 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24654