This petition filed under Articles 226 and 227 of Constitution of India filed by an assessee challenges the order dated 06.09.2010 passed below Exh. 14 in Miscellaneous Appeal No. 167 of 2010 by District Judge – 3, Nagpur, refusing to grant stay to the assessment and levy of property tax by Nagpur Municipal Corporation. The said appeal has been filed by the petitioner under Section 130 of the City of Nagpur Corporation Act, 1948, (hereinafter referred to the Act) and is still pending. On 16.09.2010, while issuing notices, the petitioner was directed to deposit an amount of Rs.18,67,320/-with the Registry of this Court and accordingly that amount has been deposited. According to the petitioner, corrected tax works out to Rs.18,67,320/- and that was already paid by it. This amount was in addition to that amount already paid.

2. Shri M.G. Bhangde, learned Senior Advocate with Shri R.M. Bhangde, Advocate for the petitioner has urged that refusal to grant stay on the ground that provisions of Section 130 of the Act does not confer that power upon the appellate Court is misconceived. In the alternative, the learned Senior Advocate has also contended that this High Court can in p