The right of appeal is not a fundamental right and the legislature can impose reasonable restrictions on the exercise of such right.

M. M. Dutt, J.: In these Rules issued on the applications under Article 226 of the Constitution, the petitioners have, inter alia, challenged the vires of sub-s. (3A) of S. 183 of the Calcutta Municipal Act, 1951, hereinafter referred to as 'the Act'.

2. The Corporation of Calcutta made a general valuation under S. 172(2) of the Act and assessed the annual value of the buildings belonging to the petitioners, in these writ petitions. Needless to say, the amount of annual value in each case was enhanced. After the petitioners were served with notice under S. 180 of the Act informing them of the increase in the annual value assessed under S. 172(2) of the Act, they filed their respective objections to the same under S. 181 of the Act. The objections were heard under S. 182 of the Act and the annual value of the buildings belonging to the petitioners were slightly reduced. The petitioners, being aggrieved by the enhancement of the valuation preferred appeals against the orders under S. 182 of the Act on the objections filed by them to the Presidency Small Causes Court, Calcutta under S. 183 of the Act. It may be stated here that S. 183 of the Act was amended by the Calcutta Municipal (Third Amendment) Act, 1970, by incorporating therein a new sub-s. (3A) which provides al follows :

"(3A). No appeal under this section shall be entertained unless a consolidated rate payable up to the date of presentation of the appeal on the valuation determined––

(a) by an order under S. 182, in the cost of all appeal to the Court of Small Causes.

(b) by the decision of the Court of Small Causes, in the case of appeal to the High Court, has been deposited in the Municipal Office and such consolidated rate is continued to be deposited until the appeal is finally decided."

The new sub-s (3A) came into force with effect from June 22, 1976.

3. The petitioners preferred the appeals under S. 183 without, however, depositing the consolidated rates as determined on their objections under S. 182 of the Act and as required to be deposited under sub-s. (3A). It appears that by an order dated January 29, 1981, it has been directed by the Chief Judge, Presidency Small Causes Court, Calcutta that no municipal appeal will be entertained with effect from January 30, 1981 unless consolidated rate is shown to have been deposited in the municipal office upto this date of presentation of the appeal on the valuation determined by an order under S. 182 of the Act of the Act and such consolidated rate is continued to he deposited until the appeal is finally decided.

4. As the petitioners have preferred the appeals without depositing the consolidated rates in the municipal office, their appeals were not entertained. Accordingly, the petitioners have, in their respective writ petitions, challenged the vires of sub-s. (3A) which have been introduced in S. 183 of the Act by the Calcutta Municipal (Third Amendment) Act, 1976 with effect June 22, 1976.

5. It appears that the question of sub-s. (3A) came up for consideration before Chittatosh Mookerjee, J. in Civil Rule No. 11874(W) of 1982 (Chattar Singh Baid & ors. v. The Corporation of Calcutta & ors.). The learned Judge overruled the contention of the petitioners of that case that sub-s. (3A) was ultra vires Articles 14 and 19 of the Constitution, and discharged the Rule. An appeal has also been filed against the said judgment of the learned Judge being F.M.A.T. No. 2031 of 1983. As common question of law and fact are involved in the writ petitions as also in the said appeal, and as common arguments have also been made in all these matters, we propose to dispose of the same by this judgment.

6. The principle argument has been by Mr. Dipankar Ghosh, learned Counsel appearing on behalf of the writ petitioner, M/s Gillander Arbuthnot & Co. in Matter No. 1312 of 1981. Apart from the question s to the vires of sub-s. (3A), Mr. Ghosh has taken a new point that sub-s (3A) is not applicable to his clients, that is, M/s. Gillander A