TMI Blog1999 (4) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... of ; (c) in the case of an appeal against any tax in respect of which provision exists under this Act for a complaint to be made to the Commissioner against the demand, such complaint has previously been made and disposed of; (d) in the case of an appeal against any amendment made in the assessment book for property taxes during the official year, a complaint has been made by the person aggrieved within fifteen days after he first received notice of such amendment and his complaint has been disposed of; (e) in the case of an appeal against a tax, or in the case of an appeal made against a rateable value, the amount of the disputed tax claimed from the appellant, or the amount of the tax chargeable on the basis of the disputed rateable value, up to the date of filing the appeal, has been deposited by the appellant with the Commissioner : Provided that where in any particular case the judge is of the opinion that the deposit of the amount by the appellant will cause undue hardship to him, the judge may in his discretion, either unconditionally or subject to such conditions as he may think fit to impose, dispense with a part of the amount deposited so however that the part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Article 14 of the Constitution. It is not necessary for us to go into the reasons which weighed with the Court in reaching such a conclusion. By Gujarat Act 5 of 1970 following proviso was added to clause (e) : Provided that where in any particular case the Judge is of opinion that the deposit of the amount by the appellant will cause undue hardship to him, the Judge may in his discretion dispense with such deposit or part thereof either unconditionally or subject to such conditions as he may deed fit. This proviso also came to be challenged before the Gujarat High Court on the same very plea that it violated the provisions of Article 14 of the Constitution. This time also a Division Bench of the High Court held that clause (e) violated Article 14 of the Constitution. This decision of the High Court was challenged in this Court in The Anant Mills Co. Ltd. vs. State of Gujarat and Others [(1975) 2 SCC 175]. This Court reversed the decision of the High Court and held that clause (e) with the added proviso did not violate article 14 of the Constitution. Now it is this amended clause (e) and the proviso which were subject matter of the constitutional challenge in the High Court a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. The impugned provision accordingly confers a right of appeal and at the same time prevents the delay in the payment of the tax. We find ourselves unable to accede to the argument that the impugned provision has the effect of creating a discrimination as is offensive to the principle of equality enshrined in Article 14 of the Constitution. It is significant that the right of appeal is conferred upon all persons who are aggrieved against the determination of tax or rateable value. The bar created by Section 406(2)(e) to the entertainment of the appeal by a person who has not deposited the amount of tax due from him and who is not able to show to the appellate Judge that the deposit of the amount would cause him undue hardship arises out of his own omission and default. The above provision, in our opinion, has not the effect of making invidious distinction or creating two classes with the object of meting out differential treatment to them; it only spells out the consequences flowing from the omission and default of a person who despite the fact that the deposit of the amount found due from him would cause him no hardship, declines of his own volition to deposit that amount. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court said that right of appeal is the creature of a statute and it is for the legislature to decide whether the right of appeal should be unconditionally given to an aggrieved party or it should be conditionally given. Right of appeal which is statutory right can be conditional or qualified. It cannot be said that such a law would be violative of Article 14 of the Constitution. If the statute does not create any right of appeal, no appeal can be filed. There is a clear distinction between a suit and an appeal. While every person has an inherent right to bring a suit of a civil nature unless the suit is barred by statute. However, in regard to an appeal, position is quite opposite. The right to appeal inheres in no one and, therefore, for maintainability of an appeal there must be authority of law. When such a law authorises filing of appeal, it can impose conditions as well {see Smt. Ganga Bai vs. Vijay Kumar Ors. [(1974) 2 SCC 393]}. In M/s. Elora Construction Company vs. Municipal Corporation of Greater Bombay Ors. [AIR 1980 Bom.162], the question before the Bombay High Court was as to the validity of Section 217 of the Bombay Municipal Corporations Act. This Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod prescribed therefor by this section if the appellant satisfies the court that he had sufficient cause for not preferring the appeal within that period; (b) the amount, if any, in dispute in the appeal has been deposited by the appellant in the office of the Corporation. A Full Bench of the Delhi High Court, by majority, upheld the constitutional validity of the aforesaid provision though there was also challenge to the same based on Article 14 of the Constitution. Appeal against the judgment of the Delhi High Court was taken to this Court which upheld the view of the Delhi High Court. The decision of this Court is reported as Shyam Kishore and Ors. vs. Municipal Corporation of Delhi Anr. [(1993) 1 SCC 22]. This Court relied on its earlier decisions in Ganga Bai case and Anant Mills case. Reference was also made to another decision of this Court in Vijay Prakash D. Mehta/Shri Jawahar D. Mehta vs. Collector of Customs (Preventive), Bombay [(1988) 4 SCC 402] where Justice Sabyasachi Mukharji, J., speaking for the Court, said : Right to appeal is neither an absolute right nor an ingredient of natural justice the principles of which must be followed in all judicial an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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