The District Judge has the discretion to direct the deposit of an admitted amount, disputed amount, or a part of the total tax amount, with or without conditions, before hearing an appeal under Section 169 of the Delhi Municipal Corporation Act, 1957.

( 1 ) THIS is a reference by the Additional District and Sessions Judge, Delhi under Section 169 (2) of the Delhi Municipal Coporation Act. The question referred to is as follows :

"whether any amount of property tax is in dispute in this appeal and the same has to be deposited by the appellant in the office of the Corporation before the appeal can be heard or determined, or not ?"similar reference is made in the other references. They would therefore, be disposed of by one order. For the purpose of the present reference Iill refer to the facts of Civil Reference No. 2 of 1971.

( 2 ) THE first rateable value of premises No. 2, Kalkaji Industrial Area, New Delhi, was fixed at Rs. 37,800. 00 with effect from 1-4-1960 by the Corporation. With effect from 1-3-1967 the rateable value was increased to Rs. 88,500. 00 due to some additional construction. After the payment of the house-tax for the year 1969-70 on the said basis, the Corporation issued a notice to the landlord on 13-3-1970, under Section 126 of the Act for raising the rateable value to Rs. l,29,650. 00 with effect from 1-4-1969. The grounds for revision stated in the notice were :

(A) Previous rateable value was found to be erroneously valued; (b) Repairing and plastering of walls. "after hearing the objections from the landlord, the revised reteable value was finally fixed at Rs. 1,16,550. 00 on 10-8-1970. The landlord preferred an appeal under Section 169 of the Act. He did not deposit any tax amount pursuant to Section 170 (b ).

( 3 ) IN the appeal before the District Judge the landlord prayed that the question whether the property tax amount must be deposited before the appeal can be heard (or determined) or not should be referred to this court, being a question quite complex and fairly important. Accordingly the present reference was made. The Additional District Judge while referring the issue prima facie held that the appeal under Section 169 cannot be heard or determind till the amount of property tax due on the basis of enhanced rateable value under the impugned order was deposited. It may be mentioned here that the reference is limited only to the question of enhanced rateable value under Section 126 of the Act.

( 4 ) CONSIDERING the controversy and the submissions of the parties, I find that the question could have been more happily framed by the Additional District Judge. One of the arguments of the landlord before the District Judge was that unless an actual bill or levy of the property tax is raised, no tax becomes due and there is no amount in dispute as envisaged by Section 170 (b ). Perhaps, because of this submission, the Addl. District Judge has framed first part of the question, namely, whether any amount of property tax is in dispute in this appeal. " The submission of the landlord is misconceived. An appeal under Section 1. 9 can be filed both against levy as well as against assessment. If the petitioner s argument is to be accepted that would be contrary to the provisions of Section itself. It would also defeat his appeal and it may not be necessary to go to the question of the non-deposit of the tax dues. On his own reasoning his appeal would be premature because no levy or bill was raised. The Corporation has framed Assessment List Bye-laws 1959, which have a statutary force. Under Bye-law 9 (5), property tax, on the basis of the amended assessment list under Section 126 falls due on the day on which the amendment is formally made in the assessment list. The bye-law makes it clear that there is no hiatus between the amendment of the assessment list and the tax becoming due. The learned District Judge is right in holding that the rate of tax is fixed by a separate notification and the bill of demand of tax is merely an arithmatical exercise and ministerial communication of the tax due. Whatever may be the case in regard to other taxes, so far as the enhancement of the property tax under Section 126 is concerned, the tax becomes due on th