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Issues: Whether the application for restoration of the appeal could be considered before compliance with the pre-deposit requirement under Section 35F and whether time could be granted for such compliance.
Analysis: The appeal had earlier been dismissed for non-compliance with the statutory pre-deposit requirement. The requested restoration could not be granted merely on an offer to deposit part of the amount. The application could be entertained only after compliance with the pre-deposit condition. Time was nevertheless granted to enable compliance, with the restoration request to be considered thereafter.
Outcome: Two months' time was granted to make compliance with Section 35F, and upon such compliance the restoration application was to be considered and the appeal heard.