Section 96(b) of the Cantonment Act 2006 – Constitutional Validity – Pre-deposit of Property Tax

Section 96(b) of the Cantonment Act provides that no appeal shall be heard or determined by the Appellate Authority unless the amount of tax or duty disputed in appeal is deposited every year till the appeal is decided by the District Court.

Section 96(b) of the Cantonment Act was identical to Section 87(b) of the Cantonment Act, 1924.

Section 96(b) neither contravenes the equality clauses in Article 14 nor imposes any unreasonable restriction on the right under Article 19(1)(g) of the Constitution of India.

Writ Petition No.6924 of 2013 of the Division Bench of the Bombay High Court (AS) in SGS Infratech Limited SGC Mall  Vs. Union of India and others