Prima facie case and financial hardship justified only partial pre-deposit waiver in a valuation dispute over colour televisions.

A dispute over assessment of colour television sets under an exemption notification and section 4A valuation was treated as arguable and contentious, but no prima facie case for unconditional waiver of pre-deposit was shown. The applicants' financial hardship was accepted to the extent that a full deposit would cause difficulty, while the revenue's interest still required protection. Unconditional waiver was therefore refused, partial waiver was granted on deposit of a specified sum, and recovery of the balance duty and penalties was stayed during the appeal.

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Issues: Whether, in the facts of the case, the applicants had made out a prima facie case for unconditional waiver of pre-deposit and stay of recovery pending appeal.

Analysis: The dispute arose out of a demand based on the manner in which colour television sets were assessed under the relevant exemption notification and the valuation scheme under section 4A. The Tribunal found the issue to be arguable and contentious and held that no prima facie case for total waiver of pre-deposit was made out. At the same time, the applicants' plea of financial hardship was accepted to the extent that insisting on full deposit would cause difficulty, while the revenue's interest also required protection.

Conclusion: Unconditional waiver was refused, but partial waiver was granted on deposit of a specified sum, with the balance duty and penalties stayed during the pendency of the appeal.

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