Section 189(6) in The Calcutta Municipal Corporation Act, 1980
(6)No appeal under this section shall be entertained unless the consolidated rate in respect of any land or building for the period ending on the date of presentation of the appeal on the valuation determined under section 188 has been deposited [in the office of the Corporation] [Words inserted by W.B. Act 13 of 1984.] and the appeal shall abate unless such consolidated rate is continued to be deposited till the appeal is finally disposed of.