Section 189(6) in Kolkata Municipal Corporation Act, 1980
(6)[ No appeal under this section shall be entertained unless the property tax, including penalty, together with interest on such property tax, if any, 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 174 or section 188 has been deposited in the office of the Corporation and the appeal shall abate unless such property tax together with interest on such properly tax, if any, is continued to be deposited regularly till the appeal is finally disposed of :Provided that, if the provision of this section is not complied with, due to misrepresentation or otherwise, any proceedings in the Municipal Assessment Tribunal will stand ipso facto void.] [Sub-section (6) substituted by section 14(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006). w.e.f. 1.5.2007.]
