ORDER :- In the present writ application the writ petitioner prays for issuing of the writ in the nature of mandamus directing the respondents Calcutta Municipal Corporation to cancel the demand raised in the supplementary bill on the annual valuation of Rs. 1,700/with effect from First Quarter 1992-93 and to accept the tax on the annual valuation of Rs. 7,180/- till the disposal of the Municipal Appeal. 2. It is the case of the petitioner that on First August 1997 he was served with an order of assessment of annual valuation of the premises in question viz. 70/C, Bhupendra Basu Avenue passed by the Hearing Officer-XIII relating to the First Quarter of 1992-93 assessing the annual valuation of the premises at Rs. 31,700/- and fixed the quarterly rate @ Rs. 3,210. The petitioner thereafter preferred an appeal before the Municipal Assessment Tribunal on 27th September, 1997 being no. 1318 of 1999 which is still pending. The petitioner has been served with the supplementary bill of Rs. 94,584/-. 3. It is, however, contended by the petitioner "that pending hearing of the appeal he should be permitted to pay tax on the previous valuation of the property. 4. The• Learned Counsel appearing for Calcutta Municipal Corporation opposes such prayer contending inter alia that sub-section (6) of section 189 of the Act itself puts an absolute bar on the Appellate Tribunal to entertain the appeal and to dispose of the same unless the consolidated rate in respect of any land or building for the period ending on the date of presentation of appeal on the valuation determined under section 188 has been deposited and the appeal shall abate unless such consolidated rate is continued to be deposited till appeal is finally disposed of. 5. Reliance has been placed upon a Division Bench Judgment of this Court in Calcutta Municipal Corporation vs. Sitaram Charity Trust & Ors., reported in 1998 (2) CLJ 249 where it has been held by the Division Bench that the appeal cannot be entertained and disposed of unless such condition precedent, as laid down in section 189 (6) of the Calcutta Municipal Corporation Act be complied with, or fulfilled. 6. In view of the aforesaid legal provision as also the aforesaid Division Bench decision which has interpreted the said provisions the prayer of the petitioner permitting him to continue to deposit at the old rate, therefore, cannot be entertained. 7. 6. In view of the aforesaid legal provision as also the aforesaid Division Bench decision which has interpreted the said provisions the prayer of the petitioner permitting him to continue to deposit at the old rate, therefore, cannot be entertained. 7. No interference is called for, for the reasons aforesaid. The writ application is, therefore, dismissed in limini. 8. There will be no order as to costs. 9. All parties to act on a xerox signed copy of this Dictated Order on the usual undertaking. Appeal dismissed.