Section 93(2) in The Howrah Municipal Corporation Act, 1980
(2)No such application for review shall be entertained unless the amount of property tax on the previous valuations of any land or building has been paid or deposited in the office of the Corporation before such application is filed and every such application shall stand rejected unless such amount of tax is continued to be paid or deposited in the office of the Corporation till such application is finally disposed of.
