SHYAMKISHORE Vs. MUNICIPAL CORPORATION O F DELHI

JUDGEMENT

(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:-