M.M. Dull, J. - (1.) In those Rules issued on the applications under Article 226 of the Constitution, the petitioners have, inter alia, challenged the vires of sub-s (3AJ of Section 183 of the Calcutta Municipal Act, 1951, hereinafter referred to as 'the Act'.
(2.) The Corporation of Calcutta made a general valuation under Section 172(2) of the Act and assessed the annual value of the buildings belonging to the petitioners, in these writ petitions. Needless to say, the amount of annual value in each Case was enhanced. After the petitioners were served with not ice under Section 180 of the Act informing them of the increase in the annual value assessed under Section 172(2) of the Act, they filed their respective objections to the same under Section 181 of the Act. The objection is were heard under Section 182 of the Act and the annual value of the buildinges belonging to the petitioners ware slightly reduced. The petitioners, being aggrieved by the enhancement of the valuation preferred appeals against the orders under Section 182 of the Act on tho objections filed by them to the Presidency Small Causes Court, Calcutta under Section 183 of the Act. It may be stated here that Section 183 of the Act was amended by the Calcutta Municipal (Third Amendment) Act, 1970, by incorporating therein a new sub-section (3A) which provides as follows : "(3A). No appeal under this section shall be entertained unless a consolidated rate payable up to the date of presentation of the appeal on the valuation determined- (a) by an order under Section 182, in the case of an appeal to the Court of Small Causes, (b) by the decision of the Court of Small Causes,in the case of appeal to the High Court, has been deposited in the Municipal Office and such consolidated rate is continued to be deposited until the appeal is finally decided " The new sub-s (3A) came into force with effect from June 22, 1976.
(3.) The petitioners preferred the appeals under Section 183 without, however, depositing the consolidated rates as determined on their objections under Section 182 of the Act and as required to be deposited under sub-section (3.4) It appears that by an order dated January 29, 1981, it has been directed by the Chief Judge, Presidency Small Causes Court, Calcutta that no municipal appeal will be entertained with effect front January 30. 1981 unless consolidated rate is shown to have been deposited in the municipal office upto the date of presentation of the appeal on the valuation determined by an order under Section 182 of the Act of the Act and such consolidated rate is continued to be deposited until the appeal is finally decided.;