Yogeshwar Dayal, J. - (1.) This appeal has been preferred against the Full Bench decision of the Delhi High Court dated 1st February, 1991. Leila Seth and V. B. Bansal, JJ. agreed with Nag, J. that the condition of deposit of tax amount under S.170(b) of the Delhi Municipal Corporation Act, 1957 (hereinafter referred to as 'the Act') is a condition precedent for hearing or determination of the appeal and the District Judge had no discretion to grant stay of the disputed amount or dispense with the requirement of predeposit of the amount in appeal, with or without conditions, in the office of the Corporation. They also agreed as to the amount which was to be so deposited. The difference of opinion was only restricted to the vires of S. 170(b) of the Act. The majority of learned Judges took the view that Section 170(b) of the Act is not ultra vires the Constitution but Nag, J. took the view that sub-section (b) of S. 179 is violative of Art. 14 of the Constitution of India and he accordingly struck it down and directed the appellate authority to entertain the appeal of the appellant without deposit of the amount and decide it on merits. The majority of the learned Judges, on the other hand, dismissed the writ petition affirming the order of the District Judge who had dismissed the appeal filed by the appellant under S. 169 of the Act challenging the enhancement of the rateable value of the property in dispute for non-deposit of the disputed tax.
(2.) The majority of the learned Judges took the view that the right of appeal is a creature of statute and there is nothing wrong in the statute making a provision for conditional appeal requiring that a person desirous of filing an appeal is to comply with the conditions.
(3.) Before examining the constitutional validity and meaning of S. 170(b) of the Act it will be useful to examine the provisions of the Act in relation to the levy of property taxes, particularly the general taxes, and the provisions for "payment and recovery" thereof as well as the provisions of the Delhi Municipal Corporation (Assessment List) Bye-Laws 1959 (hereinafter referred to as the Assessment Bye-Laws). The relevant provisions are:- "124. (1)Save as otherwise provided in this Act, the Corporation shall cause an assessment list of all lands and buildings in Delhi to be prepared in such form and manner and containing such particulars with respect to each land and building as may be prescribed by the bye-laws. (2) When the assessment list has been prepared the Commissioner shall give public notice thereof and of the place where the list or a copy thereof may be inspected, and every person claiming to be the owner, lessee or occupier of any land or building included in the list and any authorised agent of such person, shall be at liberty to inspect the list and to take extracts therefrom free of charge. (3) The Commissioner shall, at the same time, give public notice of a date, not less than one month thereafter, when he will proceed to consider the rateable values of lands and buildings entered in the assessment list, and in all cases in which any land or building is for the first time assessed, or the rateable value of land or building is increased, he shall also any give written notice thereof to the owner or to any lessee or occupier of the land or building. (4) Any objection to a rateable value or any other matter as entered in the assessment list shall be made in writing to the Commissioner before the date fixed in the notice and shall state in what respect the rateable value, or other matter is in dispute, and all objections so made shall be recorded in a register to be kept for the purpose. (5) The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorised agent, by the Commissioner or by any officer of the Corporation authorised in this behalf by the Commissioner. (6) When all objections have been disposed of, and the revision of the rateable value has been completed, the assessment list shall be authenticated by the signature of the Comissioner or, as the case may be, the officer authorised by him in this behalf, who shall certify that except in the cases, if any, in which amendments have been made as shown therein no valid objection has been made to the rateable values or any other matters entered in the said list. (7) The assessment list so authenticated shall be deposited in the office of the Corporation and shall be open, free of charge during office hours to all owners, lessees and occupiers of lands and buildings comprised therein or the authorised agents of such persons, and a public notice that it is so open shall forthwith be published. 125. Subject to such alterations as may thereafter be made in the assessment list under S. 126 and to the result of any appeal made under the provisions of this Act, the entries in the assessment list authenticated and deposited as provided in S. 124 shall be accepted as conclusive evidence:- (a) for the purpose of assessing any tax levied under this Act, of the rateable value of all lands and buildings to which such entries respectively relate. 126. (1) The Commissioner may, at any time, amend the assessment list:- (a) (b) (c) ********** (d) by increasing or reducing for adequate reasons the amount of any rateable value and of the assessment thereupon; or (e) (f) (g) Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year in which the notice under sub-sec. (2) is given. (2) Before making any amendment under sub-sec. (1) the Commissioner shall give to any person affected by the amendment, notice of not less than one month that he proposes to make the amendment and consider any objections which may be made by such persons. 127. It shall be in the discretion of the Commissioner to prepare for the whole or any part of Delhi a new assessment list every year or to adopt the rateable value contained in the list for any year, with such alterations as may in particular cases be deemed necessary, as the rateable values for the year following, giving the same public notice as well as individual notices, to persons affected by such alterations, of the rateable values as if a new assessment list had been prepared." Bye-Laws. "(8) (1) The Commissioner shall keep a register in which all objections received under the provisions of sub-sec. (4) of S. 124 as well as sub-sec. (2) of S. 126 shall be entered. This register will show: (a) the name or number of the land or building in respect of which objection is received; (b) name of the person primarily liable for the payment of property taxes; (c) name of the objector; (d) the rateable value finally fixed after enquiry and investigation of the objection; (e) the date from which the rateable value finally fixed is to come into force; and; (f) such other details as the Commissioner may from time to time think fit. (2) ................................. 9. (1) When any amendment is proposed to be made under the provisions of Section 126, such amendment will provisionally be made in the assessment list when the notice as required under the provisions of sub-sec. (2) of S. 126 is given to the person affected by the amendment. (2) Objections shall be inquired into and investigated by the Commissioner or any other officer authorised by him. (3) The assessment list shall be finally amended in accordance with the decisions given by the Commissioner or by an officer referred to in clause (2) on the investigation and disposal of the objections, if any. (4) If no objection is received or if objection is not received within the time limit, specified in this behalf in the notice, the assessment list shall be finally amended by confirming the provisional amendment made in the assessment list. (5) Property taxes on the basis of the amended Assessment List shall be due on the day on which the Amendment is formally made in the Assessment List. Provided that payment of taxes on the basis of the Assessment List, existing before such amendment cannot be withheld on the ground that some amendment is to be made in the List under this bye-Law." It will be noticed that proviso to S. 126 (1) before its amendment read as under: "Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year in which the amendment is made." ;