BISWANATH SOMADDER, J. - (1.) This appeal arises out of a judgment and order dated 30th November, 2016 passed by the learned Single Judge in W.P. No. 1057 of 2016 (Shishir Gupta and Anr. v. The Kolkata Municipal Corporation and Ors.). The appellants herein are the Kolkata Municipal Corporation and its Municipal Commissioner. While disposing of the writ petition, the learned Single Judge gave liberty to the writ petitioners to file the statutory appeal before the Tribunal by 14th December, 2016, by taking pre-deposit of 60% of the tax due, without any penalty and interest under section 189(6) of the Kolkata Municipal Corporation Act, 1980.
(2.) The only question which arises for consideration in the facts of the instant case, is whether the learned Single Judge ought to have allowed the statutory appeal to be preferred by the writ petitioners before the Tribunal, upon deposit of 60% of the outstanding tax due contrary to the specific provision laid down under section 189(6) of the Kolkata Municipal Corporation Act, 1980.
(3.) On behalf of the appellants, the learned advocate has drawn our attention to sub-section (6) of section 189 of the Kolkata Municipal Corporation Act, 1980, which reads as follows : "6. No appeal under this section shall be entertained unless the property tax, including penalty, together with interest on such property tax, if any, in respect of any land or building for the period ending on the date of presentation of the appeal on the valuation determined under section 174 or section 188 has been deposited in the office of the Corporation and the appeal shall abate unless such property tax, together with interest on such property tax, if any, is continued to be deposited regularly till the appeal is finally disposed of : Provided that, if the provision of the section is not complied with, due to misrepresentation or, otherwise, any proceedings in the Municipal Assessment Tribunal will stand ipso facto void." ;