Judgment : 1. Having regard to the magnitude of the consequence that may arise in respect of such appeals that may be preferred before the District Court challenging the orders of the tax revisions made by the Taxation Appeal Committees of different municipalities, I am of the view that disposal of this Civil Revision petition would provide a solution to such problems that may arise in similar appeals preferred before the District Courts. 2. Viewed in that respect, on a perusal of the relevant materials filed in this Civil Revision and after hearing the learned counsel for the petitioner as well as the Municipality, I find that though under the T.N.District Municipalities Act, there is a specific provision under Section 26(A)(a) providing the manner in which the difference in the revised tax should be deposited in the event of an appeal being preferred before the Taxation appeal committee, no such provision has been provided for in the Act while an aggrieved party prefer any appeal before the District Court against the orders of the Taxation Appeal Committee. The provision for preferring an appeal before the District Court came to be made by virtue of a Rule namely, Rule 26(B) which came to be introduced pursuant to the issuance of G.O.Ms.127, dated 27.5.1998. The said Rule reads as under: "26(B). Any appeal against the decision of the Taxation-Appeals Committee may be filed within thirty days from the date of receipt of the order of the Taxation Appeals Committee in the District Court concerned." 3. Therefore when a specific rule providing for filing an appeal before the District Court against the decision of the Taxation Appeal Committee is provided under the above said Rule, and when such appeals are preferred, it cannot be held that the said appeals could be entertained by the District Court only if the entire arrears of tax revision is deposited with the concerned local body before ever preferring the appeal. As stated earlier, there is no Rule or Regulation under the Tamil Nadu District Municipalities Act or any other provision concerned with the payment of property tax providing for such pre condition while preferring an appeal before the -District Courts. As stated earlier, there is no Rule or Regulation under the Tamil Nadu District Municipalities Act or any other provision concerned with the payment of property tax providing for such pre condition while preferring an appeal before the -District Courts. When an appeal is preferred before the concerned District Court depending upon the facts and circumstances of each case, it would be open for the District Court to exercise its mind and pass appropriate orders as to whether any deposit should be directed to be made while granting interim orders of suspension of tax revision made by the authorities of the Municipalities which came to be either revised or confirmed by the Taxation Appeal Committee. Such orders of suspension being in the nature of discretionary orders to be passed by the District Court, and in the absence of any specific provision limiting exercise of such discretionary powers by the District Court, I am of the view that the concerned District Court concerned can validly exercise its discretion depending upon the facts and circumstances of each case and grant appropriate interim orders providing for either deposit of entire amount or at any particular rate at which such deposits should be made in the interests of justice. 4. Therefore while setting aside the order impugned in this revision, the District Court, Chengalput is directed to register the appeal and while dealing with any application for interim orders of suspension of the orders challenged before it, pass appropriate orders in the light of the observations made above. The Civil Revision Petition is allowed on the above terms. No costs. Consequently, C.M.P. is closed. 5. The petitioner shall represent the appeal within one week from the date of return of the papers to it filed in this Civil Revision.