GUJARAT AGRO INDUSTRIES CORPN. LTD. vs MUNIICIPAL CORPN. OF AHMEDABAD .

The Supreme Court upheld the constitutional validity of Section 406(2)(e) of the Bombay Provincial Municipal Corporations Act, 1949, which mandates that no appeal against property tax assessments shall be entertained unless a portion of the disputed tax is deposited. The Court clarified that the provision does not violate the principles of natural justice or the right to appeal, as it provides for a discretionary waiver of up to 25% of the deposit in cases of undue hardship. The judgment affirmed the High Court's decision, thereby dismissing the appeals of the property owners.