R. K. ABICHANDANI, J. ( 1 ) ). Rule. Mr. J. R. Nanavati learned Advocate waives the service of rule for the respondent. ( 2 ) ). The petitioner challenges the order of the learned Civil Judge (S. D.) Jamnagar refusing registration of the appeal on the ground that the full amount of the tax demanded under the impugned bills was not paid. It appears that at the end of the Appeal Memo the C. O. C. made an endorsement that as per the practice the appeal could be entered in the register only on payment of full amount of tax. Relying on the C. O. C. s Report the learned Judge refused registration of the appeal on the ground that the full amount of tax demand under the impugned bills of the Corporation was not paid. ( 3 ) ). The proviso to Section 406 (2) of the Bombay Provincial Municipal Corporations Act 1949 empowers the Judge to dispense with a part of the amount of tax so however that the part of the amount so dispensed with shall not exceed twenty-five per cent of the amount of tax deposited or required to be deposited. It appears that the words No such appeal shall be entertained under Section 406 (2) were construed so as to mean that the appeal would not be registered. Mere registration of the appeal would not amount to entertaining the appeal. It is only after the registration of appeal that the Judge could exercise the power under the proviso to Section 406 (2) of the Act otherwise the words or required to be deposited in the said proviso would be redundant. Unless the provisions of Clause (e) of Section 406 (2) are complied with the appeal cannot be entertained. ( 4 ) ). The impugned order of the learned Judge refusing registration of the appeal cannot therefore be sustained. The learned Counsel for the petitioner submits that the petitioner will deposit 75% of the amount demanded under the impugned bills. Such amount will be deposited within two weeks from today. The appeal of the petitioner will be registered by the Judge of the Civil Court (S. D.) Jamnagar and on payment of 75% of the amount demanded under the impugned bills as aforesaid the Judge shall proceed to entertain the appeal in accordance with law. Such amount will be deposited within two weeks from today. The appeal of the petitioner will be registered by the Judge of the Civil Court (S. D.) Jamnagar and on payment of 75% of the amount demanded under the impugned bills as aforesaid the Judge shall proceed to entertain the appeal in accordance with law. If the petitioner fails in his appeal he shall pay the remaining amount due with interest at the rate of 18% p. a. till the payment of the amount to the Corporation. Rule made absolute accordingly with no order as to costs. .