No Appeal allowed to Deputy Commissioner or Commissioner without depositing disputed Property Tax u/s 406(8) of MMCA: Bombay HC

The Bombay High Court has ruled that appeals under Section 406(8) of the Mumbai Municipal Corporation Act (MMCA) cannot be pursued by the Deputy Commissioner or Commissioner without depositing the disputed property tax. This judgment emphasizes the mandatory nature of the deposit requirement before an appeal can be entertained. The court’s decision aims to ensure that the municipal authorities are not unduly burdened by frivolous appeals and that the tax amounts in dispute are secured. This ruling is significant for local governance and tax administration as it reinforces the need for strict adherence to procedural requirements in tax disputes.