1. The challenge in this petition is to the following two orders:

(a) The order dated 13 July 2011 made by the Corporation fixing rateable value at Rs.11,94,935 NPA with effect from 1 April 2008 in respect of the petitioners' property;

(b) The order dated 11 May 2012 made by the Small Causes Court at Bombay (Appellate Authority) imposing the condition upon the petitioners to pay the entire amount of property taxes, for the purposes of lifting the attachment of petitioners property. This order has been made in the appeal instituted by the petitioners impugning the order dated 13 July 2011 made by the Corporation.

2. There is no dispute that the petitioners have instituted an appeal under Section 217 of the Mumbai Municipal Corporation Act, 1888 (said Act) against the order dated 13 July 2011 made by the Corporation determining the rateble value and demanding taxes based thereupon. Section 217 of the said Act, inter alia, provides that no appeal shall be entertained by the Appellate Authority unless the amount of disputed tax claimed the appellant, or the amount of tax chargeable on the basis of the disputable rateble value upto the date of filing of the appeal, has been deposi