Section 125(2) in West Bengal Municipal Corporation Act, 2006
(2)No such application for review shall be entertained unless the amount of property tax on the basis of the previous valuation of any land or building has been paid, or has been deposited in the office of the Corporation, before such application is preferred, and every such application shall stand rejected unless such property tax is continued to be paid, or deposited, in the office of the Corporation, till such application is finally disposed of.