SHYAM KISHORE AND ORS. versus MUNICIPAL CORPORATION OF DELHI AND ANR.
Section 170(b) of the Delhi Municipal Corporation Act, 1957 is constitutional and intra vires; it bars the hearing or determination of an appeal on merits unless disputed tax is deposited, but does not bar admission or entertainment of the appeal. The District Judge has no jurisdiction to stay collection or waive deposit, but may judicially adjourn hearings or grant time for payment before the appeal is heard.
Source excerpt
- Validity of statutory pre-deposit requirements for appeals
- Interpretation of statutory provisions restricting appeal hearing
- Article 14 constitutional challenge
- Availability of writ remedies where statutory appeals exist