Judgment

YOGESHWAR DAYAL, J.:- This appeal has been preferred against the Full Bench decision of the Delhi High Court dated 1st February, 1991 : (reported in AIR 1991 Delhi 104). 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 majorit