The requirement of depositing tax and providing satisfactory proof for filing an appeal under Section 16 of the Rajasthan Lands & Buildings Tax Act, 1964 is not arbitrary or unreasonable.

R.R. Yadav, J.-Indisputably, the petitioner’s real grievance is confined to Annexure-6 assessment order passed by Assessing Authority under Section 11 of Rajasthan Lands & Buildings Tax act, 1964 against which he has filed an appeal before Respondent No. 3 --the Director (Appellate Authority) under Section l6of the Rajasthan Lands & Buildings Tax Act, 1964, which reads thus:-

“(l) Any person aggrieved by an order under Sections 10, 11 (13, 15 or 15B) may at any time before the expiry of thirty days from the date of the order, prefer an appeal to the Collector of the District, where the (land and building) in respect of which the order was passed, is situate or to such other authority as the State Government, may by notification in the Official Gazette, appoint in this behalf : Provided that no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of whole of the tax assessed).”

2. After filing of the appeal, the Respondent No. 3 issued a notice Anncxure-8 to the petitioner to make compliance of proviso of Sub-section (1) of Section 16 of the Rajasthan Lands and Buildings Tax Act, 1964. The petitioner instead of making compliance of Annexure-8 before Respondent No. 3, preferred to file the present writ petition challenging the constitutional validity of proviso of Sub-section (1) of Section 16 of the aforesaid Act which is quoted here in above in preceding paragraph of this order merely to circumvent its compliance by adducing satisfactory proof of payment of tax assessed under Section 11 of the said Act against him.

3. It is well to remember that a writ petition is maintainable after exhausting the statutory remedy. Here in the present case, admittedly, the petitioner has filed an appeal under Sub-section (1) of Section 16 of the aforesaid Act, therefore, the present writ petition is not maintainable.

4. It is next contended by the learned Counsel for the petitioner that constitutional validity of proviso of Sub-section (1) of Section 16 of Rajasthan Lands & Buildings Tax Act, 1964 cannot be challenged before Respondent No. 3, therefore, he is entitled to file the present writ petition. For argument sake, even if it is conceded that the petitioner is entitled to invoke Jurisdiction of two forums for the same relief one by way of filing the present writ petition, and other by way of filing an appeal under the aforesaid section then, choice of forum depends on the discretion of the petitioner. Once he has chosen to file an appeal under Sub-section (1) of Section 16 of the Rajasthan Lands. & Buildings Tax Act, 1964, he is debarred to file the present writ petition challenging the constitutional validity of proviso of the aforesaid section, simultaneously, merely because under proviso of Sub-section (1) of Section 16 of Rajasthan Lands & Buildings Tax Act. 1964, he is required to furnish satisfactory proof of payment of tax assessed under Section 11 of the said Act against him to make his appeal entertainable.

5. It is not disputed before us that there are part materia provisions under Section 30 of Workmen’s Compensation Act, 1926 and in other enactments recently enacted. Thus, deposit of tax as well as satisfactory proof evidencing the deposit as condition precedent for filing an appeal under Section 16(1) of Rajasthan Lands & Buildings Tax Act, 1964 cannot be said to be arbitrary, unjust or unreasonable. This condition seems to us to have been incorporated keeping in view that running the administration and to carry out welfare schemes, the Government needs liquid money.

6. There is yet another reason to arrive at the aforesaid conclusion. In case the assessment order is interfered in appeal and it is allowed by appellate authority, the petitioner would be entitled to refund of the amount so deposited. This is modern trend of legislation where statutory appeals are being made tenable after deposit of tax or any other amount determined with certainty under statutory provisions of an enactm