HC denied appeal to Deputy Commissioner or Commissioner without depositing disputed Property Tax u/s 406(8) of MMCA

Wintry Engineering And Chemicals Private Limited Vs Commissioner of Local Body Tax Department (Bombay High Court) Conclusion: No appeal shall be allowed to the Deputy Commissioner or Commissioner under Section 406(8) of the Maharashtra Municipal Corporation Act (MMCA) without first depositing the disputed property tax excluding interest and penalties. Held: Assessee challenged an order particularly the section that stipulated, under Section 406(6)(i)(ii) of the Maharashtra Municipal Corporation Act, that no appeal would be entertained unless the company deposited the disputed tax amount along ...