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 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:-

"124. (1)Save as otherwise provided in this Act, the Corporation shall cause an assessment list of all lands and buildings in Delhi to be prepared in such form and manner and containing such particulars with respect to each land and building as may be prescribed by the bye-laws.

(2) When the assessment list has been prepared the Commissioner shall give public notice thereof and of the place where the list or a copy thereof may be inspected, and every person claiming to be the owner, lessee or occupier of any land or building included in the list and any authorised agent of such person, shall be at liberty to inspect the list and to take extracts therefrom free of charge.

(3) The Commissioner shall, at the same time, give public notice of a date, not less than one month thereafter, when he will proceed to consider the rateable values of lands and buildings entered in the assessment list, and in all cases in which any land or building is for the first time assessed, or the rateable value of land or building is increased, he shall also any give written notice thereof to the owner or to any lessee or occupier of the land or building.

(4) Any objection to a rateable value or any other matter as entered in the assessment list shall be made in writing to the Commissioner before the date fixed in the notice and shall state in what respect the rateable value, or other matter is in dispute, and all objections so made shall be recorded in a register to be kept for the purpose.

(5) The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorised agent, by the Commissioner or by any officer of the Corporation authorised in this behalf by the Commissioner.

(6) When all o