Pre-deposit conditions for statutory tax appeals are enforceable unless the discretion is arbitrary or unsupported by relevant factors.

The statutory right of appeal under the sales tax law may be made subject to pre-deposit as a condition for entertaining the appeal, and the authority may relax that requirement on relevant considerations such as prima facie case, balance of convenience, irreparable loss, and public interest. Interference is not warranted unless the discretion to insist on deposit is shown to be arbitrary, unreasonable, or based on irrelevant factors. As the material did not show any such defect, and the plea of financial hardship was neither properly pleaded nor supported by evidence, no reduction or waiver of the directed deposit was justified.

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Issues: Whether the court should interfere with the order directing pre-deposit of part of the disputed tax demand as a condition for entertaining the appeal.

Analysis: The right of appeal under the sales tax enactment is statutory and can be regulated by conditions, including deposit of the disputed amount. The requirement of deposit operates as a condition precedent for entertaining the appeal, though the authority may relax it in appropriate cases on relevant considerations such as prima facie case, balance of convenience, irreparable loss, and public interest. The material placed did not establish that the authority exercised its discretion arbitrarily or outside the permissible legal parameters. The plea of financial hardship was neither specifically pleaded earlier nor supported by material sufficient to justify complete waiver or further reduction of the amount directed to be deposited.

Conclusion: The challenge to the pre-deposit order failed, and no modification of the amount directed to be paid was warranted.

Ratio Decidendi: A statutory right of appeal subject to pre-deposit may be regulated by lawful conditions, and interference is unwarranted unless the discretion to insist upon deposit is shown to be arbitrary, unreasonable, or unsupported by relevant considerations.

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